This opinion cited by 33 cases:
Griffin v. Commissioner , 81 T.C.M. 972 ( 2001 )
Taylor Miller v. Commissioner , 2001 T.C. Memo. 55 ( 2001 )
GALE v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 57 ( 2002 )
Kenseth v. Commissioner , 114 T.C. 399 ( 2000 )
Biehl v. Comm'r , 118 T.C. 467 ( 2002 )
FREEMAN v. COMMISSIONER , 82 T.C.M. 643 ( 2001 )
Raymond v. United States , 247 F. Supp. 2d 548 ( 2002 )
NELSON v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 151 ( 2001 )
BANAITIS v. COMMISSIONER , 83 T.C.M. 1053 ( 2002 )
Frank and Barbara Biehl v. Commissioner ( 2002 )
Shaltz v. Comm'r , 85 T.C.M. 1489 ( 2003 )
Williams v. Comm'r , 89 T.C.M. 784 ( 2005 )
Loeb v. Comm'r , 97 T.C.M. 1027 ( 2009 )
