This opinion cited by 531 cases:
Steven E. Mendelson v. Commissioner , 2019 T.C. Summary Opinion 25 ( 2019 )
Janice Kay Haskins & Julian William Haskins v. Commissioner , 2019 T.C. Memo. 87 ( 2019 )
Todd Myron Moore v. Commissioner , 2019 T.C. Memo. 100 ( 2019 )
John M. Coleman v. Commissioner , 2020 T.C. Memo. 146 ( 2020 )
Southeastern Mail Transport, Inc. v. Commissioner , 63 T.C.M. 2893 ( 1992 )
Boyd v. Comm'r , 122 T.C. 305 ( 2004 )
Baker v. Commissioner , 67 T.C.M. 3114 ( 1994 )
Rhoads v. Commissioner , 53 T.C.M. 1308 ( 1987 )
Schlafer v. Commissioner , 58 T.C.M. 1374 ( 1990 )
Lattin v. Commissioner , 69 T.C.M. 2734 ( 1995 )
Adak Carting, Inc. v. Commissioner , 46 T.C.M. 1229 ( 1983 )
Stanback v. Comm'r , 2014 Tax Ct. Summary LEXIS 52 ( 2014 )
First Nat'l Bank v. Commissioner , 68 T.C.M. 35 ( 1994 )
Pham v. Commissioner , 70 T.C.M. 814 ( 1995 )
Sampson v. Commissioner , 55 T.C.M. 800 ( 1988 )
DeMauro v. Commissioner , 68 T.C.M. 721 ( 1994 )
United Title Ins. Co. v. Commissioner , 55 T.C.M. 34 ( 1988 )
Witherspoon v. Commissioner , 68 T.C.M. 1333 ( 1994 )
Green Gas Del. Statutory Trust v. Comm'r , 147 T.C. 1 ( 2016 )
Ellison v. Commissioner , 68 T.C.M. 630 ( 1994 )