This opinion cited by 16 cases:
Frances B. Garrison v. Commissioner of Internal Revenue , 67 F.3d 299 ( 1995 )
Walter v. Commissioner , 71 T.C.M. 2871 ( 1996 )
Douglas v. Commissioner , 75 T.C.M. 2246 ( 1998 )
Boozer v. Commissioner , 76 T.C.M. 1027 ( 1998 )
Worthington v. Commissioner , 77 T.C.M. 1759 ( 1999 )
Ahadpour v. Commissioner , 79 T.C.M. 1583 ( 2000 )
TONN v. COMMISSIONER , 81 T.C.M. 1670 ( 2001 )
FARNSWORTH v. COMMISSIONER , 83 T.C.M. 1153 ( 2002 )
Crosson v. Comm'r , 2003 Tax Ct. Memo LEXIS 168 ( 2003 )
Oatman v. Comm'r , 88 T.C.M. 364 ( 2004 )
Natkunanathan v. Comm'r , 99 T.C.M. 1071 ( 2010 )
Gorokhovsky v. Comm'r , 104 T.C.M. 87 ( 2012 )
Prowse v. Comm'r , 91 T.C.M. 1253 ( 2006 )
Schnell v. Comm'r , 92 T.C.M. 25 ( 2006 )
LAGRAFF v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 154 ( 2003 )
Powell v. Comm'r , 108 T.C.M. 543 ( 2014 )