This opinion cited by 43 cases:

Crile v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 372 ( 2014 )


Annuzzi v. Comm'r , 108 T.C.M. 533 ( 2014 )


Storey v. Comm'r , 105 T.C.M. 1401 ( 2013 )


Dodds v. Comm'r , 105 T.C.M. 1472 ( 2013 )


Zenzen v. Comm'r , 102 T.C.M. 58 ( 2011 )


Sernett v. Comm'r , 104 T.C.M. 703 ( 2012 )


Paul C. Wondries & Patricia Wondries ( 2023 )


Esgar Corp. v. Commissioner , 744 F.3d 648 ( 2014 )


Verrett v. Comm'r , 104 T.C.M. 141 ( 2012 )


WP Realty, LP, Olympia Realty, Inc., Tax Matters Partner v. Commissioner , 2019 T.C. Memo. 120 ( 2019 )


Vest v. Comm'r , 112 T.C.M. 410 ( 2016 )


Bronson v. Comm'r , 103 T.C.M. 1112 ( 2012 )


Chandler v. Comm'r , 99 T.C.M. 1376 ( 2010 )


Sheldon Sapoznik & Melissa McCrossen v. Commissioner , 2019 T.C. Memo. 77 ( 2019 )


Lowell G. Den Besten v. Commissioner , 2019 T.C. Memo. 154 ( 2019 )


Wilmot v. Comm'r , 102 T.C.M. 599 ( 2011 )


Betts v. Comm'r , 100 T.C.M. 67 ( 2010 )


Hylton v. Comm'r , 112 T.C.M. 701 ( 2016 )


Carmody v. Comm'r , 112 T.C.M. 651 ( 2016 )


Embroidery Express, LLC v. Comm'r , 112 T.C.M. 76 ( 2016 )