This opinion cited by 531 cases:

Winnett v. Comm'r , 2013 Tax Ct. Summary LEXIS 25 ( 2013 )


Alonso v. Comm'r , 2013 Tax Ct. Summary LEXIS 94 ( 2013 )


Daniels v. Comm'r , 2014 Tax Ct. Summary LEXIS 16 ( 2014 )


Christopher Stanback v. Commissioner , 2014 T.C. Summary Opinion 49 ( 2014 )


Jalloh v. Comm'r , 2015 Tax Ct. Summary LEXIS 11 ( 2015 )


Fisher v. Comm'r , 2016 Tax Ct. Summary LEXIS 10 ( 2016 )


Haag v. Comm'r , 2016 Tax Ct. Summary LEXIS 29 ( 2016 )


Czekalski v. Comm'r , 2016 Tax Ct. Summary LEXIS 56 ( 2016 )


Walker v. Comm'r , 112 T.C.M. 252 ( 2016 )


Besong v. Comm'r , 2016 Tax Ct. Summary LEXIS 71 ( 2016 )


Balyan v. Comm'r , 114 T.C.M. 62 ( 2017 )


Levine v. Comm'r , 2017 Tax Ct. Summary LEXIS 60 ( 2017 )


Joe Pokawa & Nancy Fatoma v. Commissioner , 2017 T.C. Memo. 186 ( 2017 )


Matthew Eric Baham & Jennifer Michelle Baham v. Commissioner , 2017 T.C. Summary Opinion 85 ( 2017 )


Robert Gollnick, Jr. & Piyanut Ustsasan-Gollnick v. Commissioner , 2017 T.C. Summary Opinion 94 ( 2017 )


Christopher C.L. Ng MD, Inc. APC v. Commissioner , 2018 T.C. Memo. 14 ( 2018 )


John E. Rogers & Frances L. Rogers v. Commissioner , 2018 T.C. Memo. 53 ( 2018 )


Shash Schaekar v. Commissioner , 2018 T.C. Summary Opinion 35 ( 2018 )


David Dab and Rose Dab v. Commissioner of Internal Revenue , 255 F.2d 788 ( 1958 )


Bernard F. Curry and Marvel I. Curry v. United States , 396 F.2d 630 ( 1968 )