This opinion cited by 17 cases:

Walter Demkowicz and Dorothy Demkowicz v. Commissioner of Internal Revenue , 551 F.2d 929 ( 1977 )


DFSystems, Incorporated v. CIR ( 2013 )


Peterson v. Commissioner , 73 T.C.M. 1714 ( 1997 )


MINNEMAN v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 229 ( 2001 )


Marvin E. Singleton, Jr. And Gertrude R. Singleton v. Commissioner of Internal Revenue , 569 F.2d 863 ( 1978 )


DFSystems, Incorporated v. CIR ( 2014 )


OGU v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 153 ( 2004 )


Bishop v. Comm'r , 2008 Tax Ct. Summary LEXIS 35 ( 2008 )


Fitzpatrick v. Comm'r , 112 T.C.M. 481 ( 2016 )


Alford v. Commissioner , 51 T.C.M. 446 ( 1986 )


Henson v. Comm'r , 104 T.C.M. 441 ( 2012 )


Whatley v. Commissioner , 48 T.C.M. 912 ( 1984 )


Mathis v. Commissioner , 57 T.C.M. 519 ( 1989 )


Drayer v. Comm'r , 100 T.C.M. 465 ( 2010 )


Lewis v. Commissioner , 47 T.C.M. 605 ( 1983 )


Polidori v. Commissioner , 72 T.C.M. 1297 ( 1996 )


Wickersham v. Comm'r , 102 T.C.M. 101 ( 2011 )