This opinion cited by 29 cases:

Bussen v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 267 ( 2014 )


Wittstadt v. Commissioner , 74 T.C.M. 396 ( 1997 )


GEALER v. COMMISSIONER , 2001 Tax Ct. Memo LEXIS 267 ( 2001 )


Buck v. Commissioner , 72 T.C.M. 1170 ( 1996 )


Nguyen v. Commissioner , 81 T.C.M. 1183 ( 2001 )


Pizza Indus., Inc. v. Commissioner , 77 T.C.M. 1745 ( 1999 )


ROLING v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 142 ( 2001 )


Thu Cuc Thi Huynh v. Comm'r , 83 T.C.M. 1594 ( 2002 )


Petito v. Comm'r , 84 T.C.M. 488 ( 2002 )


Nguyen v. Comm'r , 86 T.C.M. 587 ( 2003 )


Hennessey v. Comm'r , 93 T.C.M. 1259 ( 2007 )


Elder v. Comm'r , 94 T.C.M. 300 ( 2007 )


Tkb International, Inc. v. United States of America, Tkb International, Inc. v. United States , 995 F.2d 1460 ( 1993 )


Victor E. Van Duzer, and Jane N. Van Duzer v. Commissioner of Internal Revenue , 9 F.3d 1555 ( 1993 )


Calitri v. Comm'r , 2006 Tax Ct. Summary LEXIS 110 ( 2006 )


Ferrel v. Brown , 847 F. Supp. 1524 ( 1993 )


ANDARY-STERN v. COMMISSIONER , 84 T.C.M. 223 ( 2002 )


Swanson v. Comm'r , 98 T.C.M. 42 ( 2009 )


Bothwell v. Commissioner , 69 T.C.M. 2403 ( 1995 )


Pan Pac. Trading Corp. v. Commissioner , 67 T.C.M. 2374 ( 1994 )