This opinion cited by 531 cases:
Flores v. Commissioner , 2011 Tax Ct. Summary LEXIS 108 ( 2011 )
Stidham v. Comm'r , 2012 Tax Ct. Summary LEXIS 58 ( 2012 )
G.D. Parker, Inc. v. Comm'r , 104 T.C.M. 627 ( 2012 )
Reynoso v. Comm'r , 105 T.C.M. 1161 ( 2013 )
Miller v. Comm'r , 2014 Tax Ct. Summary LEXIS 77 ( 2014 )
Porter v. Comm'r , 110 T.C.M. 1 ( 2015 )
Jauregui v. Comm'r , 2016 Tax Ct. Summary LEXIS 37 ( 2016 )
Alexander v. Comm'r , 112 T.C.M. 571 ( 2016 )
Marion J. Wells v. Commissioner , 2018 T.C. Memo. 11 ( 2018 )
Ting Cai v. Commissioner , 2018 T.C. Memo. 52 ( 2018 )
Teresa J. Henley v. Commissioner , 2018 T.C. Summary Opinion 22 ( 2018 )
Raghvendra Singh & Kiran Rawat v. Commissioner , 2018 T.C. Memo. 132 ( 2018 )
Jody Eldred & Pamela Eldred v. Commissioner , 2018 T.C. Summary Opinion 49 ( 2018 )
Stockwell v. Comm'r , 93 T.C.M. 1347 ( 2007 )
GREGORIAN v. COMMISSIONER , 2006 Tax Ct. Summary LEXIS 3 ( 2006 )
Morataya v. Comm'r , 2015 Tax Ct. Summary LEXIS 30 ( 2015 )
MacGregor v. Comm'r , 100 T.C.M. 170 ( 2010 )
Dugan v. Commissioner , 71 T.C.M. 2592 ( 1996 )
Peimani v. Comm'r , 2011 Tax Ct. Summary LEXIS 99 ( 2011 )
ROSA v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 146 ( 2005 )
