This opinion cited by 12 cases:

Fisher v. Commissioner , 2 F.3d 1148 ( 1993 )


Fisher v. Commissioner ( 1993 )


Rabideau v. Commissioner , 73 T.C.M. 2796 ( 1997 )


EMERSON v. COMMISSIONER , 79 T.C.M. 1921 ( 2000 )


LUHR v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 138 ( 2001 )


THOMAS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 244 ( 2001 )


Thomas D. Tuka v. Commissioner , 120 T.C. No. 1 ( 2003 )


Wright v. Comm'r , 89 T.C.M. 662 ( 2005 )


Jon K. Palsgaard & Kimberly A. Kelly v. Commissioner , 2018 T.C. Memo. 82 ( 2018 )


Fr. v. Comm'r , 2006 Tax Ct. Summary LEXIS 38 ( 2006 )


Miley v. Comm'r , 84 T.C.M. 330 ( 2002 )


Chernik v. Commissioner , 78 T.C.M. 471 ( 1999 )