This opinion cited by 93 cases:
Moore v. Comm'r , 92 T.C.M. 131 ( 2006 )
Gross v. Commissioner , 79 T.C.M. 1476 ( 2000 )
Kathryn Cheshire v. Commissioner , 115 T.C. No. 15 ( 2000 )
Jean v. Comm'r , 84 T.C.M. 436 ( 2002 )
PETERS v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 10 ( 2003 )
GAY v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 35 ( 2003 )
Sann v. Commissioner , 73 T.C.M. 2950 ( 1997 )
Vanderschraaf v. Commissioner , 74 T.C.M. 7 ( 1997 )
Greene v. Commissioner , 73 T.C.M. 3205 ( 1997 )
United Cancer Council, Inc. v. Commissioner , 109 T.C. No. 17 ( 1997 )
Ward AG Prods. v. Commissioner , 75 T.C.M. 1886 ( 1998 )
Martin Ice Cream Company v. Commissioner , 110 T.C. No. 18 ( 1998 )
Willis v. Comm'r , 86 T.C.M. 506 ( 2003 )