This opinion cited by 282 cases:
Johnson v. Commissioner , 66 T.C.M. 1453 ( 1993 )
Augustine's, Inc. v. Commissioner , 54 T.C.M. 1495 ( 1988 )
Biancone v. Commissioner , 38 T.C.M. 446 ( 1979 )
Schwartz v. Commissioner , 68 T.C.M. 63 ( 1994 )
Vogt v. Comm'r , 94 T.C.M. 120 ( 2007 )
Randy McRae & Shelby McRae v. Commissioner , 2019 T.C. Memo. 163 ( 2019 )
Gardner v. Commissioner , 54 T.C.M. 250 ( 1987 )
Horner v. Commissioner , 68 T.C.M. 664 ( 1994 )
Hagen v. Commissioner , 57 T.C.M. 1489 ( 1989 )
Ferry v. Commissioner , 70 T.C.M. 1102 ( 1995 )
Ballard v. Commissioner , 44 T.C.M. 829 ( 1982 )
Saavedra v. Commissioner , 56 T.C.M. 953 ( 1988 )
Austin v. Comm'r , 108 T.C.M. 599 ( 2014 )
Lai v. Comm'r , 93 T.C.M. 1413 ( 2007 )
Estate of Feuer v. Commissioner , 37 T.C.M. 1287 ( 1978 )
Visser , 65 T.C.M. 1734 ( 1993 )
MAXIE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 115 ( 2002 )
Christopher Michael Dufresne v. Commissioner , 2019 T.C. Memo. 93 ( 2019 )
Dixon v. Commissioner , 38 T.C.M. 515 ( 1979 )
Ross v. Commissioner , 37 T.C.M. 1560 ( 1978 )