This opinion cited by 22 cases:

Capital One Fin. Corp. v. Comm'r , 130 T.C. 147 ( 2008 )


Capital One Financial Corporation and Subsidiaries v. Commissioner , 130 T.C. No. 11 ( 2008 )


Charles Thornton v. Graphic Commmunications Conference ( 2009 )


Capital One Financial Corporation v. Commissioner ( 2011 )


Thrasys, Inc. v. Commissioner , 2018 T.C. Memo. 199 ( 2018 )


Michael Domulewicz v. CIR ( 2009 )


Raymond Chico & Ruby Chico v. Commissioner , 2019 T.C. Memo. 123 ( 2019 )


Mitchell v. Commissioner , 775 F.3d 1243 ( 2015 )


Bosamia v. COMMISSIONER OF INTERNAL REVENUE , 661 F.3d 250 ( 2011 )


Desmet v. Commissioner of Internal Revenue , 581 F.3d 297 ( 2009 )


Thornton v. Graphic Communications Conference of the International Brotherhood of Teamsters Supplemental Retirement & Disability Fund , 566 F.3d 597 ( 2009 )


Capital One Financial Corp. v. Commissioner , 659 F.3d 316 ( 2011 )


Greiner v. United States , 122 Fed. Cl. 139 ( 2015 )


Bergdale v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 95 ( 2014 )


Hawse , 2015 U.S. Tax Ct. LEXIS 25 ( 2015 )


Gaitan v. Comm'r , 103 T.C.M. 1010 ( 2012 )


Gary Pinkston & Janice Pinkston v. Commissioner , 2020 T.C. Memo. 44 ( 2020 )


Estate of Scott C. Ronning, Harlan L. Paul, Personal Representative v. Commissioner , 2019 T.C. Memo. 38 ( 2019 )


Isaacs v. Comm'r , 109 T.C.M. 1624 ( 2015 )


Conmac Investments Inc. ( 2023 )