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 )