This opinion cited by 27 cases:

Ricky Burningham v. Cir ( 2010 )


Gillies v. CIR ( 2021 )


Hendeles v. Comm'r , 2008 Tax Ct. Memo LEXIS 204 ( 2008 )


Scibilia v. Comm'r , 89 T.C.M. 1043 ( 2005 )


Bourekis v. Comm'r , 110 T.C. 20 ( 1998 )


Barnes v. Comm'r , 130 T.C. 248 ( 2008 )


Hallmark Research Collective ( 2022 )


James G. & Katherine Bourekis v. Commissioner , 110 T.C. No. 3 ( 1998 )


Wheeler v. Commissioner , 78 T.C.M. 417 ( 1999 )


Judith A. Barnes, f.k.a. Judith Genrich v. Commissioner , 130 T.C. No. 14 ( 2008 )


WAPNICK v. COMMISSIONER , 83 T.C.M. 1245 ( 2002 )


Cedric Ray Allen v. Commissioner , 2018 T.C. Memo. 24 ( 2018 )


Dees v. Comm'r , 113 T.C.M. 3905 ( 2017 )


Ghani v. Commissioner , 354 F. App'x 333 ( 2009 )


Earl Pluard v. Cir ( 2010 )


Mary Sundberg v. Cir ( 2010 )


Leonard Magness v. Cir ( 2010 )


Landess v. Commissioner , 354 F. App'x 338 ( 2009 )


Aubrey L. Teters Dolly G. Teters v. Commissioner of Internal Revenue Service , 15 F.3d 1090 ( 1994 )


Daniel Jacob v. Commissioner of Internal Revenue Service , 37 F.3d 1505 ( 1994 )