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 )