This opinion cited by 66 cases:

Melvin Williams Mary Williams v. Commissioner of Internal Revenue , 999 F.2d 760 ( 1993 )


Robert A. Di Giorgio, Sr. & Zandra M. Di Giorgio ( 2023 )


Watkins v. Comm'r , 108 T.C.M. 337 ( 2014 )


Romer v. Commissioner , 71 T.C.M. 3202 ( 1996 )


Kersting v. Commissioner , 77 T.C.M. 2172 ( 1999 )


Fiore v. Comm'r , 105 T.C.M. 1141 ( 2013 )


Fitzpatrick v. Commissioner , 70 T.C.M. 1357 ( 1995 )


M.J. Wood Assocs. v. Commissioner , 76 T.C.M. 700 ( 1998 )


Fields v. Commissioner , 72 T.C.M. 675 ( 1996 )


Nicklaus v. Comm'r , 89 T.C.M. 1499 ( 2005 )


Neder v. Comm'r , 91 T.C.M. 919 ( 2006 )


Green v. Comm'r , 99 T.C.M. 1444 ( 2010 )


McHan v. Commissioner , 73 T.C.M. 2342 ( 1997 )


Seiffert v. Comm'r , 107 T.C.M. 1017 ( 2014 )


Toushin v. Commissioner , 70 T.C.M. 1480 ( 1995 )


Tyrrell v. Commissioner , 70 T.C.M. 1449 ( 1995 )


Delvecchio v. Comm'r , 81 T.C.M. 1712 ( 2001 )


Kramer v. Commissioner , 72 T.C.M. 1270 ( 1996 )


Monroy v. Commissioner , 72 T.C.M. 1474 ( 1996 )


Morse v. Comm'r , 86 T.C.M. 673 ( 2003 )