This opinion cited by 13 cases:

Sparkman v. Commissioner , 509 F.3d 1149 ( 2007 )


Eric Y. Knipe v. Washington Square Capital, Defendant-Counter-Claimant-Appellee. Jack Hart Northwestern National Life Insurance Co. , 116 F.3d 484 ( 1997 )


Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal Revenue , 439 F.3d 1009 ( 2006 )


Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue , 213 F.3d 1187 ( 2000 )


Ewing v. Commissioner of Internal Revenue ( 2006 )


Sparkman v. Commissioner of Internal Revenue ( 2007 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner , 114 T.C. No. 26 ( 2000 )


Loeb v. Comm'r , 97 T.C.M. 1027 ( 2009 )


Robert Herrera v. Cir , 670 F. App'x 943 ( 2016 )


Kenseth v. Commissioner , 114 T.C. 399 ( 2000 )


Charlotte's Office Boutique, Inc. v. Comm'r , 121 T.C. 89 ( 2003 )


Kochansky v. Commissioner , 73 T.C.M. 2635 ( 1997 )


Charlotte's Office Boutique, Inc. v. Commissioner , 121 T.C. No. 6 ( 2003 )