This opinion cited by 115 cases:

Hristov v. Comm'r , 103 T.C.M. 1792 ( 2012 )


Straight v. Comm'r , 1999 Tax Ct. Memo LEXIS 488 ( 1999 )


Kaplan v. Comm'r , 91 T.C.M. 695 ( 2006 )


COOPER v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 41 ( 2005 )


Archer v. Commissioner , 79 T.C.M. 2057 ( 2000 )


Hautzinger v. Comm'r , 86 T.C.M. 231 ( 2003 )


Hugh Stiel v. Heritage Numismatic Auctions ( 2020 )


William Bedford v. American Honda Motor Co., Inc. ( 2020 )


Edward G. Kurdziel, Jr. v. Commissioner , 2019 T.C. Memo. 20 ( 2019 )


Gerber v. Hoffmann-La Roche Inc. , 392 F. Supp. 2d 907 ( 2005 )


Goforth v. Commissioner , 78 T.C.M. 652 ( 1999 )


Hoelscher v. Comm'r , 106 T.C.M. 436 ( 2013 )


ESTATE OF QUICK v. COMMISSIONER , 110 T.C. 440 ( 1998 )


Sullivan v. Commissioner , 76 T.C.M. 664 ( 1998 )


Heinbockel v. Comm'r , 105 T.C.M. 1733 ( 2013 )


HOWARD v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 125 ( 2003 )


InterTAN, Inc. v. Comm'r , 2004 Tax Ct. Memo LEXIS 5 ( 2004 )


ABEYTA v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 6 ( 2005 )


Ryberg v. Comm'r , 2012 Tax Ct. Summary LEXIS 22 ( 2012 )


Zudak v. Comm'r , 2017 Tax Ct. Summary LEXIS 41 ( 2017 )