This opinion cited by 531 cases:

Smith v. Commissioner , 66 T.C.M. 1396 ( 1993 )


Tolotti v. Commissioner , 52 T.C.M. 1331 ( 1987 )


Edwards v. Comm'r , 107 T.C.M. 1299 ( 2014 )


Shumaker v. Commissioner , 51 T.C.M. 1 ( 1985 )


Silkman v. Commissioner , 55 T.C.M. 1209 ( 1988 )


Finney v. Commissioner , 27 T.C.M. 1510 ( 1968 )


Beckey v. Commissioner , 68 T.C.M. 945 ( 1994 )


Schladweiler v. Commissioner , 80 T.C.M. 681 ( 2000 )


Stafford v. Commissioner , 64 T.C.M. 1199 ( 1992 )


Dougherty v. Commissioner , 68 T.C.M. 1347 ( 1994 )


Gill v. Commissioner , 67 T.C.M. 2311 ( 1994 )


Sentinel Fin. Servs. v. Commissioner , 64 T.C.M. 1622 ( 1992 )


Haber v. Comm'r , 2009 Tax Ct. Summary LEXIS 12 ( 2009 )


Rodrigo Kho & Loreta Kho v. Commissioner , 2019 T.C. Summary Opinion 18 ( 2019 )


Egly v. Commissioner , 55 T.C.M. 877 ( 1988 )


Loewenhagen v. Comm'r , 2011 Tax Ct. Summary LEXIS 66 ( 2011 )


Merighi v. Commissioner , 43 T.C.M. 130 ( 1981 )


Heinbockel v. Comm'r , 105 T.C.M. 1733 ( 2013 )


House v. Commissioner , 69 T.C.M. 2005 ( 1995 )


Runkle v. Comm'r , 89 T.C.M. 1260 ( 2005 )