This opinion cited by 531 cases:
Paul O. Martin & Cynthia M. Montes Martin v. Commissioner , 2018 T.C. Memo. 109 ( 2018 )
Shami v. Commissioner , 741 F.3d 560 ( 2014 )
Claude L. Crepeau v. Commissioner of Internal Revenue , 438 F.2d 1228 ( 1971 )
William C. Wolfe v. United States , 261 F.2d 158 ( 1958 )
Hansen v. CIR ( 1995 )
Bay Sound Transportation Company v. United States , 410 F.2d 505 ( 1969 )
Kristen L. Powers v. Commissioner , 2013 T.C. Summary Opinion 106 ( 2013 )
Everado Garcia v. Commissioner , 2013 T.C. Summary Opinion 28 ( 2013 )
Patricia Diane Ross v. Commissioner , 2014 T.C. Summary Opinion 68 ( 2014 )
Dolorosa Luciano-Salas v. Commissioner , 2014 T.C. Summary Opinion 76 ( 2014 )
Douglas Zierdt v. Commissioner , 2014 T.C. Summary Opinion 78 ( 2014 )
Marlin E. Pospisil & Sharon R. Pospisil v. Commissioner , 2014 T.C. Summary Opinion 100 ( 2014 )
Zack v. Commissioner , 43 T.C.M. 50 ( 1981 )
Hyde v. Commissioner , 64 T.C.M. 265 ( 1992 )
Afshar v. Commissioner , 41 T.C.M. 1489 ( 1981 )
Bonds v. Comm'r , 2011 Tax Ct. Summary LEXIS 118 ( 2011 )
Masat v. Commissioner , 48 T.C.M. 317 ( 1984 )
Batson v. Commissioner , 43 T.C.M. 557 ( 1982 )
Leon E. Daniels & Margaret I. Daniels v. Commissioner , 2014 T.C. Summary Opinion 16 ( 2014 )
Tinney v. Comm'r , 105 T.C.M. 1553 ( 2013 )
