This opinion cited by 15 cases:
Olive v. Commissioner , 139 T.C. 19 ( 2012 )
Slone Revocable Trust v. Cir ( 2015 )
Lubyanitskaya v. Comm'r , 103 T.C.M. 1496 ( 2012 )
Winnett v. Comm'r , 2013 Tax Ct. Summary LEXIS 25 ( 2013 )
Cohen v. Comm'r , 2013 Tax Ct. Summary LEXIS 44 ( 2013 )
Matthew Eric Baham & Jennifer Michelle Baham v. Commissioner , 2017 T.C. Summary Opinion 85 ( 2017 )
David Keith Winnett, Jr & Teresita Prias Winnett v. Commissioner , 2013 T.C. Summary Opinion 25 ( 2013 )
Everado Garcia v. Commissioner , 2013 T.C. Summary Opinion 28 ( 2013 )
Harris Craig & Jennifer Gayle Cohen v. Commissioner , 2013 T.C. Summary Opinion 44 ( 2013 )
Rensselaer Polytechnic Institute v. Commissioner , 79 T.C. 967 ( 1982 )
Roumi v. Comm'r , 103 T.C.M. 1006 ( 2012 )
Lawler v. Commissioner , 69 T.C.M. 1699 ( 1995 )
Sentinel Fin. Servs. v. Commissioner , 64 T.C.M. 1622 ( 1992 )
Kopowski v. Commissioner , 38 T.C.M. 1239 ( 1979 )
Garcia v. Comm'r , 2013 Tax Ct. Summary LEXIS 28 ( 2013 )