This opinion cited by 25 cases:
Nwankwo v. Comm'r , 2006 Tax Ct. Summary LEXIS 188 ( 2006 )
Daya v. Commissioner , 80 T.C.M. 743 ( 2000 )
OBRIOT v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 268 ( 2001 )
McGuire v. Commissioner , 77 T.C. 765 ( 1981 )
Ada R. Santos v. Commissioner , 2011 T.C. Summary Opinion 108 ( 2011 )
Beale v. Commissioner , 79 T.C.M. 2001 ( 2000 )
MORGAN v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 21 ( 2002 )
Archer v. Commissioner , 73 T.C. 963 ( 1980 )
Rodrigo Kho & Loreta Kho v. Commissioner , 2019 T.C. Summary Opinion 18 ( 2019 )
Gartmann v. Secretary of United States Department of Health & Human Services , 633 F. Supp. 671 ( 1986 )
Turay v. Commissioner , 78 T.C.M. 480 ( 1999 )
Gulvin v. Commissioner , 40 T.C.M. 126 ( 1980 )
Ragsdale v. Commissioner , 42 T.C.M. 213 ( 1981 )
Puckett v. Commissioner , 37 T.C.M. 1382 ( 1978 )
Lamphere v. Commissioner , 70 T.C. 391 ( 1978 )
Taitt v. Commissioner , 37 T.C.M. 1140 ( 1978 )
Santos v. Comm'r , 2011 Tax Ct. Summary LEXIS 104 ( 2011 )
Clark v. Commissioner , 41 T.C.M. 1049 ( 1981 )
Robertshaw v. Commissioner , 38 T.C.M. 935 ( 1979 )
Jones v. Commissioner , 37 T.C.M. 1361 ( 1978 )