This opinion cited by 37 cases:

ZHADANOV v. COMMISSIONER , 83 T.C.M. 1553 ( 2002 )


Porter v. Comm'r , 110 T.C.M. 1 ( 2015 )


Schussel v. Commissioner of Revenue , 472 Mass. 83 ( 2015 )


United States v. Ringwalt , 213 F. Supp. 2d 499 ( 2002 )


Robert L. Bender v. Commissioner of Internal Revenue, Checker Taxi Company v. Commissioner of Internal Revenue , 256 F.2d 771 ( 1958 )


Nathan Mann v. United States , 319 F.2d 404 ( 1963 )


KANTOR v. COMMISSIONER , 73 T.C.M. 2170 ( 1997 )


Branson v. Comm'r , 103 T.C.M. 1680 ( 2012 )


United States v. Kottwitz , 614 F.3d 1241 ( 2010 )


United States v. Paul F. Garavaglia , 566 F.2d 1056 ( 1977 )


Fred B. Black, Jr. v. United States , 353 F.2d 885 ( 1966 )


United States v. Jordan M. Scher , 476 F.2d 319 ( 1973 )


United States v. Walter A. Lisowski , 504 F.2d 1268 ( 1974 )


Willie Ray Turner v. William Armontrout, and Attorney General of the State of Missouri , 845 F.2d 165 ( 1988 )


Robert J. Belanger v. Commissioner , 2020 T.C. Memo. 130 ( 2020 )


Nikta Fatemeh Abdolrahim & Melvin Collins v. Commissioner , 2020 T.C. Memo. 50 ( 2020 )


Enayat v. Comm'r , 98 T.C.M. 436 ( 2009 )


Hovind v. Comm'r , 104 T.C.M. 400 ( 2012 )


Good v. Comm'r , 104 T.C.M. 595 ( 2012 )


Kohn v. Comm'r , 114 T.C.M. 200 ( 2017 )