This opinion cited by 34 cases:

Brugnara v. Commissioner , 667 F. App'x 250 ( 2016 )


Polowniak v. Commissioner , 111 T.C.M. 1132 ( 2016 )


Blodgett v. Comm'r , 104 T.C.M. 500 ( 2012 )


John M. Larson ( 2022 )


ADVO, Inc. & Subsidiaries v. Commissioner , 141 T.C. 298 ( 2013 )


Corbalis v. Comm'r , 142 T.C. 46 ( 2014 )


Charles M. Corbalis & Linda J. Corbalis v. Commissioner , 142 T.C. 46 ( 2014 )


CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. Commissioner , 144 T.C. 161 ( 2015 )


Webber v. Commissioner , 144 T.C. 324 ( 2015 )


Celia Mazzei v. Commissioner , 150 T.C. No. 7 ( 2018 )


Sollberger v. Commissioner , 691 F.3d 1119 ( 2012 )


Repetto v. Comm'r , 103 T.C.M. 1895 ( 2012 )


Charles M. Corbalis & Linda J. Corbalis v. Commissioner , 142 T.C. No. 2 ( 2014 )


Advo, Inc. & Subsidiaries v. Commissioner , 141 T.C. No. 9 ( 2013 )


Ball v. Comm'r , 105 T.C.M. 1257 ( 2013 )


K. Slaughter v. Commissioner , 2019 T.C. Memo. 65 ( 2019 )


Estate of James A. Elkins, Jr., Margaret Elise Joseph and Leslie Keith Sasser, Independent Executors v. Commissioner , 140 T.C. 86 ( 2013 )


Dalton v. Comm'r , 113 T.C.M. 1194 ( 2017 )


Steven Yari v. Commissioner , 143 T.C. No. 7 ( 2014 )


CNT Investors, LLC v. Comm'r , 144 T.C. 161 ( 2015 )