This opinion cited by 27 cases:
Martin v. Commissioner, IRS , 38 F. App'x 980 ( 2002 )
Malachinski v. Commissioner , 77 T.C.M. 2092 ( 1999 )
Roberts v. Comm'r , 103 T.C.M. 1787 ( 2012 )
Hogan v. Commissioner , 78 T.C.M. 735 ( 1999 )
Boyd v. Commissioner , 79 T.C.M. 1361 ( 2000 )
Wooten v. Commissioner , 79 T.C.M. 1526 ( 2000 )
Lucielle J. Offiler, a.k.a. Lucille Offiler v. Commissioner , 114 T.C. No. 30 ( 2000 )
Robert Williams v. Commissioner , 2017 T.C. Memo. 182 ( 2017 )
Ramsay v. Comm'r , 2017 Tax Ct. Memo LEXIS 227 ( 2017 )
Joseph C. Gallagher v. Commissioner , 2018 T.C. Memo. 77 ( 2018 )
Buckner v. Comm'r , 106 T.C.M. 463 ( 2013 )
Hillenbrand v. Comm'r , 84 T.C.M. 643 ( 2002 )
STEINBERG v. COMMISSIONER , 78 T.C.M. 465 ( 1999 )
BARKLEY v. COMMISSIONER , 81 T.C.M. 1552 ( 2001 )
Estate of Algerine Allen Smith, James Allen Smith v. Commissioner , 123 T.C. No. 2 ( 2004 )
Susan Bocock and Jack Carl Ryals v. Commissioner , 127 T.C. No. 12 ( 2006 )
Madden v. Comm'r , 94 T.C.M. 391 ( 2007 )
Estate of Leonard Rosen, Bernice Siegel, Special Administrator v. Commissioner , 131 T.C. No. 8 ( 2008 )
Smith v. Comm'r , 100 T.C.M. 381 ( 2010 )
Trent v. Comm'r , 82 T.C.M. 554 ( 2002 )