This opinion cited by 9 cases:

Payne v. Commissioner , 211 F. App'x 541 ( 2007 )


ROBBINS v. COMMISSIONER , 2006 Tax Ct. Summary LEXIS 21 ( 2006 )


In Re Pt-1 Communications, Inc. , 2011 Bankr. LEXIS 3674 ( 2011 )


Brooks v. Comm'r , 2012 Tax Ct. Memo LEXIS 24 ( 2012 )


Koziej v. Comm'r , 2010 Tax Ct. Summary LEXIS 42 ( 2010 )


Martins v. Comm'r , 2006 Tax Ct. Summary LEXIS 141 ( 2006 )


Arroyo v. United States Department of Education (In Re Arroyo) , 470 B.R. 18 ( 2012 )


Educational Credit Management Corp. v. Bronsdon , 421 B.R. 27 ( 2009 )


ANDERSON v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 174 ( 2003 )