This opinion cited by 19 cases:

Parlin v. Comm'r , 91 T.C.M. 715 ( 2006 )


Scott v. Comm'r , 93 T.C.M. 1114 ( 2007 )


John C. Hom & Associates, Inc. v. Commissioner , 140 T.C. 210 ( 2013 )


Velazquez v. Comm'r , 2011 Tax Ct. Summary LEXIS 111 ( 2011 )


Hallmark Research Collective ( 2022 )


Jeffrey D. Gregory v. Commissioner , 2018 T.C. Memo. 192 ( 2018 )


Stanley D. and Rosemary A. Clough v. Commissioner , 119 T.C. No. 10 ( 2002 )


Natalie W. McGee v. Commissioner , 123 T.C. No. 19 ( 2004 )


Dees v. Comm'r , 113 T.C.M. 3905 ( 2017 )


John C. Hom & Associates, Inc. v. Commissioner , 140 T.C. No. 11 ( 2013 )


Virgil B. Elings v. Commissioner of Internal Revenue , 324 F.3d 1110 ( 2003 )


Sara M. Thomas & David A. Thomas v. Commissioner ( 2020 )


Jones v. Comm'r , 85 T.C.M. 812 ( 2003 )


Lizcano v. Comm'r , 95 T.C.M. 1157 ( 2008 )


Burke v. Comm'r , 2007 Tax Ct. Summary LEXIS 209 ( 2007 )


Graev v. Comm'r , 2016 U.S. Tax Ct. LEXIS 33 ( 2016 )


McGee v. Comm'r , 123 T.C. 314 ( 2004 )


Roy A. Nutt & Bonnie W. Nutt ( 2023 )


Antawn Jamal Sanders ( 2023 )