This opinion cited by 281 cases:

Roudakov v. Comm'r , 108 T.C.M. 319 ( 2014 )


Putnam v. Comm'r , 110 T.C.M. 199 ( 2015 )


Olekanma v. Comm'r , 105 T.C.M. 1220 ( 2013 )


Brown v. Comm'r , 2010 Tax Ct. Summary LEXIS 117 ( 2010 )


Alberico v. Commissioner , 70 T.C.M. 1320 ( 1995 )


Estate of Dickerson v. Commissioner , 73 T.C.M. 2506 ( 1997 )


Energy Research & Generation, Inc. v. Comm'r , 101 T.C.M. 1205 ( 2011 )


Yoshihara v. Commissioner , 78 T.C.M. 789 ( 1999 )


Ahmad v. Commissioner , 73 T.C.M. 2052 ( 1997 )


Ghadiri v. Commissioner , 72 T.C.M. 1383 ( 1996 )


Fawson v. Commissioner , 79 T.C.M. 2208 ( 2000 )


Ellis v. Comm'r , 94 T.C.M. 112 ( 2007 )


Horvath v. Comm'r , 2008 Tax Ct. Summary LEXIS 137 ( 2008 )


MacGregor v. Comm'r , 100 T.C.M. 170 ( 2010 )


Gleason v. Comm'r , 101 T.C.M. 1743 ( 2011 )


Harvey v. Commissioner , 78 T.C.M. 60 ( 1999 )


Chu v. Commissioner , 72 T.C.M. 1519 ( 1996 )


Koziej v. Comm'r , 2010 Tax Ct. Summary LEXIS 43 ( 2010 )


KLING v. COMMISSIONER , 81 T.C.M. 1448 ( 2001 )


CARMENA v. COMMISSIONER , 82 T.C.M. 184 ( 2001 )