This opinion cited by 43 cases:

Anthony Ranciato and Lucille Ranciato v. Commissioner of Internal Revenue , 52 F.3d 23 ( 1995 )


Gassaway v. Commissioner , 544 F. App'x 579 ( 2013 )


Frederick Todd, II v. CIR , 486 F. App'x 423 ( 2012 )


United States v. William Beavers , 756 F.3d 1044 ( 2014 )


J&w Fence Supply Company, Inc., John B. Vidrine, and Cressville Vidrine v. United States , 230 F.3d 896 ( 2000 )


J&W Fence Supply Co. v. United States ( 2000 )


McCARRON v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 14 ( 2004 )


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


3-Koam Co. v. Commissioner , 73 T.C.M. 2415 ( 1997 )


Bennett v. Commissioner , 73 T.C.M. 2389 ( 1997 )


Garavaglia v. Comm'r , 102 T.C.M. 286 ( 2011 )


Peterson v. Commissioner , 73 T.C.M. 1714 ( 1997 )


Bobby E. Welch and Kathleen Newman v. Commissioner of Internal Revenue , 204 F.3d 1228 ( 2000 )


Kikalos, Nick v. CIR ( 2006 )


Frances Rogers v. CIR , 908 F.3d 1094 ( 2018 )


Frances Rogers v. CIR ( 2018 )


Nelson v. Repository Technologies, Inc. (In Re Repository Technologies, Inc.) , 381 B.R. 852 ( 2008 )


Stanley v. Comm'r , 112 T.C.M. 466 ( 2016 )


Scheiner v. Commissioner , 72 T.C.M. 1532 ( 1996 )


VHC, Inc. v. Comm'r , 2017 Tax Ct. Memo LEXIS 220 ( 2017 )