This opinion cited by 531 cases:

Beaubrun v. Comm'r , 110 T.C.M. 449 ( 2015 )


Priestly v. Comm'r , 86 T.C.M. 367 ( 2003 )


Sherrer v. Commissioner , 77 T.C.M. 1795 ( 1999 )


Ernesto P. Patacsil & Marilyn E. Patacsil ( 2023 )


Mathew Daniel Craddock & Chasta Crenshaw Craddock ( 2023 )


Lakeisha Degourville ( 2022 )


Kambiz Ayria ( 2022 )


Roy v. Comm'r , 2016 Tax Ct. Summary LEXIS 77 ( 2016 )


Esrig v. Comm'r , 103 T.C.M. 1206 ( 2012 )


Arevalo v. Commissioner , 78 T.C.M. 634 ( 1999 )


HARRIS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 148 ( 2001 )


MINNEMAN v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 229 ( 2001 )


COTTRELL v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 165 ( 2003 )


BARTSCH v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 3 ( 2004 )


KENT v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 26 ( 2004 )


ALDERMAN v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 84 ( 2004 )


WILKERSON v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 185 ( 2004 )


Chong v. Comm'r , 93 T.C.M. 687 ( 2007 )


Allston v. Comm'r , 2007 Tax Ct. Summary LEXIS 36 ( 2007 )


Riley v. Comm'r , 93 T.C.M. 1366 ( 2007 )