This opinion cited by 105 cases:

Peno Trucking Inc. v. Commissioner Internal Revenue , 296 F. App'x 449 ( 2008 )


Davis v. Comm'r , 2010 Tax Ct. Summary LEXIS 109 ( 2010 )


Rosemann v. Comm'r , 98 T.C.M. 98 ( 2009 )


Sloan v. Comm'r , 2009 Tax Ct. Summary LEXIS 162 ( 2009 )


Rosato v. Comm'r , 99 T.C.M. 1156 ( 2010 )


MORRIS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 110 ( 2001 )


Medchem (P.R.), Inc. v. Commissioner , 116 T.C. No. 25 ( 2001 )


NEWHOUSE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 18 ( 2002 )


RIVERA v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 160 ( 2004 )


NICHOLAS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 209 ( 2001 )


Eren v. Commissioner , 70 T.C.M. 1394 ( 1995 )


Green v. Commissioner , 71 T.C.M. 2340 ( 1996 )


Shedco, Inc. v. Commissioner , 76 T.C.M. 267 ( 1998 )


Hathaway v. Commissioner , 72 T.C.M. 460 ( 1996 )


Walker v. Commissioner , 101 T.C. 537 ( 1993 )


Weber v. Commissioner , 103 T.C. 378 ( 1994 )


Transp. Labor Contract/Leasing, Inc. v. Comm'r , 123 T.C. 154 ( 2004 )


Johnson v. Cooper (In Re Cooper) , 1992 Bankr. LEXIS 143 ( 1992 )


Flynn v. Hach , 138 F. Supp. 2d 334 ( 2001 )


leo-roth-v-american-hospital-supply-corporation-american-precision , 965 F.2d 862 ( 1992 )