This opinion cited by 66 cases:

Hennessey v. Comm'r , 93 T.C.M. 1259 ( 2007 )


Diaz v. Comm'r , 94 T.C.M. 404 ( 2007 )


KRAWCZYK v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 52 ( 2003 )


Nguyen v. Comm'r , 86 T.C.M. 587 ( 2003 )


james-w-wood-v-prudential-insurance-company-of-america-james-w-wood , 207 F.3d 674 ( 2000 )


Gallo v. John Powell Chevrolet, Inc. , 779 F. Supp. 804 ( 1991 )


Estate of Wesson v. United States , 843 F. Supp. 1119 ( 1994 )


California Marine Cleaning v. Commissioner , 76 T.C.M. 356 ( 1998 )


ROLING v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 142 ( 2001 )


McIntosh v. Comm'r , 81 T.C.M. 1772 ( 2001 )


Thu Cuc Thi Huynh v. Comm'r , 83 T.C.M. 1594 ( 2002 )


Petito v. Comm'r , 84 T.C.M. 488 ( 2002 )


Hargreaves v. Comm'r , 2013 Tax Ct. Summary LEXIS 103 ( 2013 )


Gray v. CIR ( 1997 )


Tinsley v. Commissioner , 63 T.C.M. 2629 ( 1992 )


Fite v. Commissioner , 66 T.C.M. 1588 ( 1993 )


Fite v. Commissioner , 67 T.C.M. 2794 ( 1994 )


Francisco v. United States ( 2001 )


Purcell v. Seguin State Bank and Trust Co. , 999 F.2d 950 ( 1993 )


Charles Francisco Cecilia Francisco v. United States , 267 F.3d 303 ( 2001 )