This opinion cited by 531 cases:
Martin Mayrath and Rose Mayrath v. Commissioner of Internal Revenue , 357 F.2d 209 ( 1966 )
De Primavera Jackson & Joseph Dwight v. Comm'r , 2016 Tax Ct. Summary LEXIS 11 ( 2016 )
mrs-william-betty-helis-v-chester-a-usry-district-director-of , 464 F.2d 330 ( 1972 )
Deutsch v. Comm'r , 104 T.C.M. 573 ( 2012 )
Mameri v. Comm'r , 2016 Tax Ct. Summary LEXIS 46 ( 2016 )
Elizabeth Jackson Simpson & Geoffrey N. Simpson v. Commissioner , 2019 T.C. Summary Opinion 9 ( 2019 )
John H. Chisolm & Dionne Chisolm v. Commissioner , 2014 T.C. Summary Opinion 45 ( 2014 )
Randy McRae & Shelby McRae v. Commissioner , 2019 T.C. Memo. 163 ( 2019 )
Brookes v. Comm'r , 114 T.C.M. 84 ( 2017 )
West v. Comm'r , 102 T.C.M. 517 ( 2011 )
Leak v. Comm'r , 2012 Tax Ct. Summary LEXIS 36 ( 2012 )
Assaad v. Comm'r , 85 T.C.M. 1478 ( 2003 )
Marlon G. Dasent & Kendra Walcott-Dasent v. Commissioner , 2018 T.C. Memo. 202 ( 2018 )
Ong v. Comm'r , 103 T.C.M. 1624 ( 2012 )
Gaitan v. Comm'r , 103 T.C.M. 1010 ( 2012 )
Vitale v. Commissioner , 77 T.C.M. 1869 ( 1999 )
Corey v. Triggs v. Commissioner ( 2018 )
John M. Larson ( 2022 )
Kenna Trading, LLC, Jetstream Business Limited, Tax Matters Partner v. Commissioner , 143 T.C. 322 ( 2014 )
Ames D. Ray v. Commissioner , 2019 T.C. Memo. 36 ( 2019 )
