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 )