This opinion cited by 115 cases:
Smiling v. Comm'r , 114 T.C.M. 403 ( 2017 )
David Williams v. Commissioner , 2018 T.C. Memo. 48 ( 2018 )
Shane v. Robison & Robin S. Robison v. Commissioner , 2018 T.C. Memo. 88 ( 2018 )
Ogden v. CIR ( 2001 )
Lopez v. Commissioner , 116 F. App'x 546 ( 2004 )
Streber v. Commissioner , 138 F.3d 216 ( 1998 )
Leclerc v. Webb , 444 F.3d 428 ( 2005 )
Pate v. Commissioner , 364 F. App'x 917 ( 2010 )
Intertan Inc. v. Commissioner , 117 F. App'x 348 ( 2004 )
Free-Pacheco v. United States , 117 Fed. Cl. 228 ( 2014 )
Melton v. Teachers Insurance & Annuity Ass'n of America , 114 F.3d 557 ( 1997 )
Green v. Commissioner , 507 F.3d 857 ( 2007 )
Filios v. Commissioner , 224 F.3d 16 ( 2000 )
karen-leclerc-guillaume-jarry-beatrice-boulord-maureen-d-affleck , 419 F.3d 405 ( 2005 )
Vest v. Commissioner , 690 F. App'x 210 ( 2017 )
Liu v. Commissioner , 689 F. App'x 264 ( 2017 )
Joshua W. Pingel v. Commissioner , 2015 T.C. Summary Opinion 48 ( 2015 )
Sal A. Westrich v. Commissioner , 2013 T.C. Summary Opinion 35 ( 2013 )
Law Office of John H. Eggertsen P.C. v. Commissioner , 143 T.C. No. 13 ( 2014 )
Samer Mikhail & Mariana Mikhail v. Commissioner , 2014 T.C. Summary Opinion 40 ( 2014 )
