This opinion cited by 531 cases:

Samaco v. Comm'r , 2010 Tax Ct. Summary LEXIS 184 ( 2010 )


Mahdavi v. Comm'r , 2010 Tax Ct. Summary LEXIS 206 ( 2010 )


Groat v. Comm'r , 2010 Tax Ct. Summary LEXIS 172 ( 2010 )


Jones v. Comm'r , 101 T.C.M. 1351 ( 2011 )


Terauds v. Commissioner , 73 T.C.M. 1918 ( 1997 )


Kirman v. Comm'r , 101 T.C.M. 1625 ( 2011 )


McKeown v. Comm'r , 2007 Tax Ct. Summary LEXIS 98 ( 2007 )


Cole v. Comm'r , 2013 Tax Ct. Summary LEXIS 34 ( 2013 )


Anderson v. Commissioner , 70 T.C.M. 1070 ( 1995 )


Miller v. Commissioner , 72 T.C.M. 568 ( 1996 )


Jacobs v. Commissioner , 76 T.C.M. 1051 ( 1998 )


FARNSWORTH v. COMMISSIONER , 83 T.C.M. 1153 ( 2002 )


PRATT v. COMMISSIONER , 84 T.C.M. 523 ( 2002 )


Xiong v. Comm'r , 2007 Tax Ct. Summary LEXIS 99 ( 2007 )


Wasik v. Comm'r , 93 T.C.M. 1341 ( 2007 )


Ognibene v. Comm'r , 2010 Tax Ct. Summary LEXIS 134 ( 2010 )


Lewis v. Comm'r , 2010 Tax Ct. Summary LEXIS 175 ( 2010 )


Westerman v. Comm'r , 102 T.C.M. 191 ( 2011 )


Sucilla v. Comm'r , 102 T.C.M. 171 ( 2011 )


Bulas v. Comm'r , 102 T.C.M. 182 ( 2011 )