This opinion cited by 115 cases:

Price v. Comm'r , 108 T.C.M. 616 ( 2014 )


Dodds v. Comm'r , 105 T.C.M. 1472 ( 2013 )


Ray v. CIR ( 2021 )


Kirman v. Comm'r , 101 T.C.M. 1625 ( 2011 )


Vallette v. Commissioner , 71 T.C.M. 3198 ( 1996 )


Montagne v. Commissioner , 166 F. App'x 265 ( 2006 )


Reser v. CIR ( 1997 )


Campbell v. Comm'r , 101 T.C.M. 1184 ( 2011 )


Callender v. Comm'r , 111 T.C.M. 1311 ( 2016 )


Green v. CIR ( 2007 )


Adler v. Frost (In Re Gulf States Long Term Acute Care of Covington, L.L.C.) , 614 F. App'x 714 ( 2015 )


Thomas Allen Gullion v. Commissioner , 2013 T.C. Summary Opinion 65 ( 2013 )


Law Office of John H. Eggertsen P.C. v. Comm'r , 143 T.C. 265 ( 2014 )


Burrus v. Comm'r , 86 T.C.M. 429 ( 2003 )


Weiner v. United States , 255 F. Supp. 2d 673 ( 2002 )


Berry v. Commissioner , 79 T.C.M. 1776 ( 2000 )


Fields v. Comm'r , 96 T.C.M. 130 ( 2008 )


Hylton v. Comm'r , 112 T.C.M. 701 ( 2016 )


Barnhart Ranch Co. v. Commissioner , 714 F. App'x 376 ( 2017 )


Sun v. Commissioner , 880 F.3d 173 ( 2018 )