This opinion cited by 29 cases:

Capital Video Corp. v. Commissioner , 311 F.3d 458 ( 2002 )


Estate of Harold Stuller v. United States , 811 F.3d 890 ( 2016 )


Brad Montagne v. CIR , 166 F. App'x 265 ( 2006 )


Keating v. Commissioner , 544 F.3d 900 ( 2008 )


Nora Keating v. CIR ( 2008 )


Gardner v. Comm'r , 108 T.C.M. 71 ( 2014 )


TINNELL v. COMMISSIONER , 81 T.C.M. 1569 ( 2001 )


GARRETT v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 233 ( 2001 )


PRIETO v. COMMISSIONER , 82 T.C.M. 716 ( 2001 )


Xia v. Comm'r , 2007 Tax Ct. Summary LEXIS 9 ( 2007 )


Knudsen v. Comm'r , 94 T.C.M. 461 ( 2007 )


Blanchette v. Comm'r , 2011 Tax Ct. Summary LEXIS 15 ( 2011 )


Charles M. Steiner & Rhoda L. Steiner v. Commissioner , 2019 T.C. Memo. 25 ( 2019 )


Zenzen v. Comm'r , 102 T.C.M. 58 ( 2011 )


Beasley v. Comm'r , 2009 Tax Ct. Summary LEXIS 90 ( 2009 )


Leone v. Comm'r , 2009 Tax Ct. Summary LEXIS 176 ( 2009 )


WHITEHURST v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 7 ( 2003 )


Hylton v. Comm'r , 112 T.C.M. 701 ( 2016 )


James P. Donoghue & Elaine S. Donoghue v. Commissioner , 2019 T.C. Memo. 71 ( 2019 )


Romanowski v. Comm'r , 105 T.C.M. 1379 ( 2013 )