This opinion cited by 110 cases:

Fred D. Murray v. Commissioner , 2013 T.C. Summary Opinion 103 ( 2013 )


Barnette v. Commissioner , 64 T.C.M. 998 ( 1992 )


Ferguson v. Commissioner , 67 T.C.M. 2434 ( 1994 )


Loescher v. Commissioner , 65 T.C.M. 1997 ( 1993 )


Horwath v. Comm'r , 88 T.C.M. 279 ( 2004 )


Barmes v. Comm'r , 81 T.C.M. 1825 ( 2001 )


Willock v. Comm'r , 99 T.C.M. 1314 ( 2010 )


Crane v. Comm'r , 102 T.C.M. 427 ( 2011 )


Mistlebauer v. Comm'r , 104 T.C.M. 15 ( 2012 )


Evans v. Comm'r , 2012 Tax Ct. Summary LEXIS 119 ( 2012 )


Murray v. Comm'r , 2013 Tax Ct. Summary LEXIS 104 ( 2013 )


Kantchev v. Comm'r , 110 T.C.M. 533 ( 2015 )


Carlos Vallejo v. Commissioner , 2018 T.C. Memo. 39 ( 2018 )


Raghvendra Singh & Kiran Rawat v. Commissioner , 2018 T.C. Memo. 79 ( 2018 )


Richard I. Presley & Martine N. Presley v. Commissioner , 2018 T.C. Memo. 171 ( 2018 )


Nelson v. Comm'r , 106 T.C.M. 561 ( 2013 )


Washington-Oglesby v. Commissioner , 66 T.C.M. 365 ( 1993 )


Canatella v. Comm'r , 107 T.C.M. 1500 ( 2014 )


Hartsock v. Comm'r , 92 T.C.M. 297 ( 2006 )


Gay v. Comm'r , 93 T.C.M. 1103 ( 2007 )