This opinion cited by 34 cases:
Santangelo v. Commissioner , 70 T.C.M. 878 ( 1995 )
Risner v. Commissioner , 71 T.C.M. 2210 ( 1996 )
Alexander v. Comm'r , 103 T.C.M. 1405 ( 2012 )
Gammon v. Commissioner , 71 T.C.M. 1683 ( 1996 )
Harvey v. Commissioner , 74 T.C.M. 191 ( 1997 )
Cullinane v. Commissioner , 77 T.C.M. 1192 ( 1999 )
Bates v. Comm'r , 95 T.C.M. 1604 ( 2008 )
Ulloa v. Comm'r , 99 T.C.M. 1280 ( 2010 )
O'Brien v. Comm'r , 104 T.C.M. 620 ( 2012 )
Whitaker v. Comm'r , 114 T.C.M. 377 ( 2017 )
Waters v. Commissioner , 55 T.C.M. 304 ( 1988 )
Eric D. Clarkson ( 2022 )
Schott v. Commissioner , 62 T.C.M. 766 ( 1991 )
Davis v. Commissioner , 56 T.C.M. 455 ( 1988 )