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 )