This opinion cited by 50 cases:

john-alford-theo-v-anderson-robert-g-brown-norman-cross-jr-jg , 800 F.2d 987 ( 1986 )


estate-of-louis-yaeger-deceased-judith-winters-ralph-meisels-abraham-k , 889 F.2d 29 ( 1989 )


Jimastowlo Oil, LLC v. Comm'r , 106 T.C.M. 161 ( 2013 )


Alberto Delgado & Virginia Delgado ( 2023 )


Watkins v. Comm'r , 108 T.C.M. 337 ( 2014 )


Dixon v. Commissioner , 77 T.C.M. 1630 ( 1999 )


Kersting v. Commissioner , 77 T.C.M. 2172 ( 1999 )


Joseph DeCrescenzo ( 2023 )


Laszloffy v. Comm'r , 93 T.C.M. 899 ( 2007 )


KELLEN v. COMMISSIONER , 83 T.C.M. 1110 ( 2002 )


Whittington v. Commissioner , 78 T.C.M. 339 ( 1999 )


John C. Hom & Assocs. v. Comm'r , 140 T.C. 210 ( 2013 )


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


Wadsworth v. Comm'r , 93 T.C.M. 940 ( 2007 )


Longino v. Comm'r , 105 T.C.M. 1491 ( 2013 )


U.S. Auto Sales, Inc. v. Commissioner , 153 T.C. No. 5 ( 2019 )


Finazzo v. Comm'r , 83 T.C.M. 1297 ( 2002 )


Estate of Rickman v. Commissioner , 70 T.C.M. 1335 ( 1995 )


Norwest Corp. v. Commissioner , 73 T.C.M. 1783 ( 1997 )


EDWARDS v. COMMISSIONER , 84 T.C.M. 24 ( 2002 )