This opinion cited by 14 cases:

MoneyGram International, Inc. v. CIR , 664 F. App'x 386 ( 2016 )


Bobby E. Welch and Kathleen Newman v. Commissioner of Internal Revenue , 204 F.3d 1228 ( 2000 )


Morrison v. Comm'r , 89 T.C.M. 864 ( 2005 )


Calloway v. Comm'r , 135 T.C. 26 ( 2010 )


North American Finance Corporation of Savannah v. The United States , 311 F.2d 802 ( 1963 )


wallace-perry-trustee-in-bankruptcy-of-the-estate-of-thrift-savings-an , 320 F.2d 584 ( 1963 )


Knutsen-Rowell, Inc. v. Comm'r , 101 T.C.M. 1293 ( 2011 )


Alhadi v. Comm'r , 111 T.C.M. 1336 ( 2016 )


Talmage v. Comm'r , 95 T.C.M. 1122 ( 2008 )


Avrahami v. Comm'r , 2017 U.S. Tax Ct. LEXIS 40 ( 2017 )


Holden v. Comm'r , 110 T.C.M. 53 ( 2015 )


Moneygram Int'l, Inc. v. Comm'r , 144 T.C. 1 ( 2015 )


Bradford v. Moench , 809 F. Supp. 1473 ( 1992 )


Ocampo v. Comm'r , 110 T.C.M. 146 ( 2015 )