This opinion cited by 10 cases:

Kambiz Ayria ( 2022 )


Katia v. Popov Peter Popov v. Commissioner of Internal Revenue , 246 F.3d 1190 ( 2001 )


Corey v. Triggs v. Commissioner ( 2018 )


Rhoeda Joy Tan Farolan v. Commissioner , 2018 T.C. Summary Opinion 28 ( 2018 )


Mella v. Commissioner , 52 T.C.M. 1216 ( 1986 )


SWARINGER v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 144 ( 2001 )


Jackson v. Comm'r , 89 T.C.M. 1516 ( 2005 )


Gonzalez v. Comm'r , 2008 Tax Ct. Summary LEXIS 132 ( 2008 )


Garcia v. Comm'r , 111 T.C.M. 1087 ( 2016 )


Bernardo v. Comm'r , 88 T.C.M. 191 ( 2004 )