This opinion cited by 82 cases:

Marko Porter v. Commissioner of Internal Revenue Service , 56 F.3d 73 ( 1995 )


Cullinane v. Commissioner , 77 T.C.M. 1192 ( 1999 )


Risner v. Commissioner , 71 T.C.M. 2210 ( 1996 )


Aston v. Comm'r , 85 T.C.M. 1158 ( 2003 )


Gilligan v. Comm'r , 88 T.C.M. 170 ( 2004 )


Meeker v. Comm'r , 89 T.C.M. 1455 ( 2005 )


Josef Haghnazarzadeh v. Cir ( 2023 )


Santangelo v. Commissioner , 70 T.C.M. 878 ( 1995 )


Acker v. Maxwell , 116 F.3d 482 ( 1997 )


Raymond A. Demoss v. Commissioner of Internal Revenue , 46 F.3d 1140 ( 1995 )


In re: Kabita Choudhuri ( 2014 )


Bias v. Moynihan ( 2007 )


Guthrie v. Comm'r , 90 T.C.M. 146 ( 2005 )


Wood v. Comm'r , 94 T.C.M. 168 ( 2007 )


Gammon v. Commissioner , 71 T.C.M. 1683 ( 1996 )


Harvey v. Commissioner , 74 T.C.M. 191 ( 1997 )


Ghalardi Income Tax Educ. Found. v. Commissioner , 76 T.C.M. 1114 ( 1998 )


In re: Kabita Choudhuri ( 2014 )


Foryan v. Comm'r , 103 T.C.M. 1944 ( 2012 )


Curtis v. Comm'r , 105 T.C.M. 1100 ( 2013 )