This opinion cited by 531 cases:

Zarrinnegar v. Comm'r , 2017 Tax Ct. Memo LEXIS 30 ( 2017 )


Francis v. Commissioner , 55 T.C.M. 896 ( 1988 )


Igberaese v. Comm'r , 100 T.C.M. 593 ( 2010 )


Platshorn v. Commissioner , 64 T.C.M. 1457 ( 1992 )


Peterson v. Commissioner , 54 T.C.M. 808 ( 1987 )


Thomson v. Commissioner , 46 T.C.M. 192 ( 1983 )


Jones v. Commissioner , 56 T.C.M. 603 ( 1988 )


Rowell v. Commissioner , 56 T.C.M. 11 ( 1988 )


CORE Special Purpose Fund v. Commissioner , 49 T.C.M. 626 ( 1985 )


Koerner v. Commissioner , 46 T.C.M. 1488 ( 1983 )


Parsons v. Commissioner , 51 T.C.M. 366 ( 1986 )


Joseph v. Comm'r , 90 T.C.M. 26 ( 2005 )


Rice v. Commissioner , 67 T.C.M. 2921 ( 1994 )


Van Dyke v. Commissioner , 45 T.C.M. 1233 ( 1983 )


Chisolm v. Comm'r , 2014 Tax Ct. Summary LEXIS 47 ( 2014 )


Mazzocchi Bus Co. v. Commissioner , 65 T.C.M. 1858 ( 1993 )


Schroeder v. Commissioner , 52 T.C.M. 1163 ( 1986 )


Jorman v. Commissioner , 68 T.C.M. 1435 ( 1994 )


Schell v. Commissioner , 67 T.C.M. 2692 ( 1994 )


Bosworth v. Commissioner , 55 T.C.M. 748 ( 1988 )