This opinion cited by 13 cases:

Smith v. Commissioner , 74 T.C.M. 1344 ( 1997 )


Bland v. Comm'r , 2006 Tax Ct. Summary LEXIS 103 ( 2006 )


Parks v. Comm'r , 2006 Tax Ct. Summary LEXIS 89 ( 2006 )


Rodrigo Kho & Loreta Kho v. Commissioner , 2019 T.C. Summary Opinion 18 ( 2019 )


WILSON v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 183 ( 2005 )


PARAMORE v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 215 ( 2001 )


SMITH v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 156 ( 2005 )


D'Amours v. Comm'r , 2006 Tax Ct. Summary LEXIS 119 ( 2006 )


Radin v. Commissioner , 53 T.C.M. 1339 ( 1987 )


Ragsdale v. Commissioner , 42 T.C.M. 213 ( 1981 )


NDOYE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 92 ( 2002 )


Gulvin v. Commissioner , 42 T.C.M. 1056 ( 1981 )


HUYNH v. COMMISSIONER , 84 T.C.M. 331 ( 2002 )