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 )