This opinion cited by 14 cases:
Blanche S. Benjamin v. Commissioner of Internal Revenue , 592 F.2d 1259 ( 1979 )
Walters v. Commissioner , 75 T.C.M. 2007 ( 1998 )
Morris v. Commissioner , 72 T.C.M. 1042 ( 1996 )
Kristine A. Cluck v. Commissioner , 105 T.C. No. 21 ( 1995 )
Harvey M. Pert, Transferee v. Commissioner , 105 T.C. No. 24 ( 1995 )
Taylor Miller v. Commissioner , 2001 T.C. Memo. 55 ( 2001 )
Merrill Lynch & Co., Inc. & Subsidiaries v. Commissioner , 120 T.C. No. 3 ( 2003 )
Ellis v. Comm'r , 94 T.C.M. 112 ( 2007 )
Brown v. Comm'r , 2017 Tax Ct. Summary LEXIS 24 ( 2017 )
McCree v. Comm'r , 114 T.C.M. 79 ( 2017 )
Donald J. Planty & Miriam Alvarez v. Commissioner , 2017 T.C. Memo. 240 ( 2017 )
Seidel v. Comm'r , 89 T.C.M. 972 ( 2005 )
HOWLE v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 165 ( 2001 )
Redstone v. Comm'r , 110 T.C.M. 564 ( 2015 )