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 )