This opinion cited by 531 cases:
EVERHART v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 55 ( 2005 )
BETTENCOURT v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 20 ( 2005 )
Allen v. Comm'r , 91 T.C.M. 673 ( 2006 )
Robinette v. Comm'r , 2006 Tax Ct. Summary LEXIS 167 ( 2006 )
Combs v. Comm'r , 2006 Tax Ct. Summary LEXIS 35 ( 2006 )
Harrell v. Comm'r , 2006 Tax Ct. Summary LEXIS 68 ( 2006 )
Lam v. Comm'r , 92 T.C.M. 489 ( 2006 )
Juvy v. Comm'r , 2008 Tax Ct. Summary LEXIS 26 ( 2008 )
Tash v. Comm'r , 95 T.C.M. 1436 ( 2008 )
Spivey v. Comm'r , 2008 Tax Ct. Summary LEXIS 143 ( 2008 )
Schenker v. Comm'r , 2009 Tax Ct. Summary LEXIS 16 ( 2009 )
Senulis v. Comm'r , 2009 Tax Ct. Summary LEXIS 97 ( 2009 )
Shiekh v. Comm'r , 99 T.C.M. 1526 ( 2010 )
Alvi v. Comm'r , 2010 Tax Ct. Summary LEXIS 98 ( 2010 )
Rozar v. Comm'r , 2010 Tax Ct. Summary LEXIS 157 ( 2010 )
Whitaker v. Comm'r , 100 T.C.M. 288 ( 2010 )
Sanford v. Comm'r , 2011 Tax Ct. Summary LEXIS 5 ( 2011 )
Cristian & Gabriela Bureriu v. Comm'r , 2011 Tax Ct. Summary LEXIS 52 ( 2011 )
Greenwald v. Comm'r , 102 T.C.M. 373 ( 2011 )
Kirkpatrick v. Comm'r , 2011 Tax Ct. Summary LEXIS 120 ( 2011 )