This opinion cited by 110 cases:
Benson v. Comm'r , 93 T.C.M. 1199 ( 2007 )
Reid v. Comm'r , 96 T.C.M. 43 ( 2008 )
Vlock v. Comm'r , 99 T.C.M. 1010 ( 2010 )
Farquhar v. Comm'r , 2010 Tax Ct. Summary LEXIS 17 ( 2010 )
Hickman v. Commissioner , 74 T.C.M. 1346 ( 1997 )
Thomson v. Commissioner , 78 T.C.M. 768 ( 1999 )
Roderick E. Carlson and Jeanette S. Carlson v. Commissioner , 116 T.C. No. 9 ( 2001 )
Gerstenberger v. Commissioner , 81 T.C.M. 1235 ( 2001 )
KLING v. COMMISSIONER , 81 T.C.M. 1448 ( 2001 )
Smith v. Comm'r , 91 T.C.M. 909 ( 2006 )