This opinion cited by 531 cases:

Roumi v. Comm'r , 103 T.C.M. 1006 ( 2012 )


Fitch v. Comm'r , 104 T.C.M. 828 ( 2012 )


Niv v. Comm'r , 105 T.C.M. 1512 ( 2013 )


Rael v. Comm'r , 2013 Tax Ct. Summary LEXIS 78 ( 2013 )


Pelot v. Comm'r , 2014 Tax Ct. Summary LEXIS 23 ( 2014 )


Legaspi v. Comm'r , 2015 Tax Ct. Summary LEXIS 14 ( 2015 )


Renner v. Comm'r , 109 T.C.M. 1526 ( 2015 )


Isaacs v. Comm'r , 109 T.C.M. 1624 ( 2015 )


Boring v. Comm'r , 2015 Tax Ct. Summary LEXIS 72 ( 2015 )


Key Carpets v. Comm'r , 111 T.C.M. 1126 ( 2016 )


Phuong Pham v. Comm'r , 2016 Tax Ct. Summary LEXIS 74 ( 2016 )


Oatman v. Comm'r , 113 T.C.M. 1078 ( 2017 )


Borna v. Comm'r , 113 T.C.M. 1346 ( 2017 )


Wages v. Comm'r , 113 T.C.M. 1467 ( 2017 )


Duncan Bass v. Commissioner , 2018 T.C. Memo. 19 ( 2018 )


Ibrahim Abdel-Fatah & Raida Abdel-Fatah v. Commissioner , 2018 T.C. Summary Opinion 8 ( 2018 )


Stanislav Antoniev Dimitrov v. Commissioner , 2018 T.C. Summary Opinion 21 ( 2018 )


Aaron Keith Nicholson v. Commissioner , 2018 T.C. Summary Opinion 24 ( 2018 )


Tara Patrice Moore & David Moore v. Commissioner , 2018 T.C. Memo. 58 ( 2018 )


Adam D. Fehr v. Commissioner , 2018 T.C. Summary Opinion 26 ( 2018 )