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 )