This opinion cited by 17 cases:

Schussel v. Werfel , 758 F.3d 82 ( 2014 )


Kaufman v. Commisioner of Internal Revenu , 784 F.3d 56 ( 2015 )


Kelby v. Comm'r , 130 T.C. 79 ( 2008 )


Trout v. Comm'r , 131 T.C. 239 ( 2008 )


Richard and Mabel Kelby v. Commissioner , 130 T.C. No. 6 ( 2008 )


Morton L. Ginsberg v. Commissioner , 130 T.C. No. 7 ( 2008 )


David W. Trout v. Commissioner , 131 T.C. No. 16 ( 2008 )


Wadleigh v. Commissioner , 134 T.C. 280 ( 2010 )


Jones v. Comm'r , 104 T.C.M. 364 ( 2012 )


Robinson v. Comm'r , 109 T.C.M. 1287 ( 2015 )


Andrea M. Eichler v. Commissioner , 2018 T.C. Memo. 161 ( 2018 )


Frank Sawyer Trust of May 1992 v. Commissioner of Internal Reven , 712 F.3d 597 ( 2013 )


Meyer v. Comm'r , 106 Tax Ct. Mem. Dec. (CCH) 599 ( 2013 )


Ginsberg v. Comm'r , 130 T.C. 88 ( 2008 )


Martin G. Plotkin v. Commissioner , 2019 T.C. Memo. 27 ( 2019 )


Ang v. Comm'r , 107 T.C.M. 1281 ( 2014 )


Synergy Envtl., Inc. v. Comm'r , 108 T.C.M. 37 ( 2014 )