This opinion cited by 31 cases:

RIVERA v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 160 ( 2004 )


Pallottini v. Commissioner , 90 T.C. 498 ( 1988 )


Stuart Seligson v. Commissioner of Internal Revenue Service , 15 F.3d 1089 ( 1994 )


Winter v. Comm'r , 100 T.C.M. 604 ( 2010 )


SDI Netherlands B v. f.k.a. SDI International B v. v. Commissioner , 107 T.C. No. 10 ( 1996 )


O'Rourke v. Commissioner , 73 T.C.M. 2443 ( 1997 )


McGee v. Commissioner , 80 T.C.M. 438 ( 2000 )


Tomlinson v. Comm'r , 2007 Tax Ct. Summary LEXIS 223 ( 2007 )


Baker v. Comm'r , 96 T.C.M. 309 ( 2008 )


Thiessen v. Comm'r , 146 T.C. 100 ( 2016 )


Ware v. Commissioner , 57 T.C.M. 105 ( 1989 )


Tahamtan v. Commissioner , 69 T.C.M. 2682 ( 1995 )


David A. Novoselsky & Charmain J. Novoselsky v. Commissioner , 2020 T.C. Memo. 68 ( 2020 )


Houser v. Commissioner , 70 T.C.M. 131 ( 1995 )


Meighan v. Commissioner , 60 T.C.M. 401 ( 1990 )


Caton v. Commissioner , 69 T.C.M. 1937 ( 1995 )


Jones v. Commissioner , 58 T.C.M. 689 ( 1989 )


Wicker v. Commissioner , 66 T.C.M. 757 ( 1993 )


Estate of Ford v. Commissioner , 66 T.C.M. 1507 ( 1993 )


Eatinger v. Commissioner , 59 T.C.M. 954 ( 1990 )