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 1979

Hines v. Commissioner , 72 T.C. 715 ( 1979 )

This opinion cited by 21 cases:

Stewart and Lillian Caplin v. United States , 718 F.2d 544 ( 1983 )

Kenneth S. Rosen Lou Hill Davidson, (Johnnye) v. United States , 829 F.2d 506 ( 1987 )

Kelter v. Commissioner , 72 T.C.M. 573 ( 1996 )

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

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

Craft v. United States , 879 F. Supp. 925 ( 1995 )

ENLOE v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 80 ( 2003 )

JEROSE v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 89 ( 2005 )

Gentile v. Comm'r , 100 T.C.M. 451 ( 2010 )

Green v. Comm'r , 95 T.C.M. 1512 ( 2008 )

Hall v. Commissioner (In re Estate of Hall) , 71 T.C.M. 2276 ( 1996 )

Hernandez v. Commissioner , 75 T.C.M. 1505 ( 1998 )

Hayden v. Comm'r , 85 T.C.M. 1540 ( 2003 )

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

Zardo v. Comm'r , 101 T.C.M. 1020 ( 2011 )

Braddock v. Comm'r , 2016 Tax Ct. Summary LEXIS 47 ( 2016 )

Kees v. Commissioner , 77 T.C.M. 1374 ( 1999 )

King v. Commissioner , 71 T.C.M. 2014 ( 1996 )

Thomas v. Comm'r , 2007 Tax Ct. Summary LEXIS 114 ( 2007 )

Estate of Barnhorst v. Comm'r , 112 T.C.M. 335 ( 2016 )