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 )
Elder v. Comm'r , 94 T.C.M. 300 ( 2007 )
Hennessey v. Comm'r , 93 T.C.M. 1259 ( 2007 )
Swanson v. Comm'r , 98 T.C.M. 42 ( 2009 )
ANDARY-STERN v. COMMISSIONER , 84 T.C.M. 223 ( 2002 )
Nguyen v. Comm'r , 86 T.C.M. 587 ( 2003 )
Tkb International, Inc. v. United States of America, Tkb International, Inc. v. United States , 995 F.2d 1460 ( 1993 )
Ferrel v. Brown , 847 F. Supp. 1524 ( 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 )
Petito v. Comm'r , 84 T.C.M. 488 ( 2002 )
Thu Cuc Thi Huynh v. Comm'r , 83 T.C.M. 1594 ( 2002 )
ROLING v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 142 ( 2001 )
Bothwell v. Commissioner , 69 T.C.M. 2403 ( 1995 )
Pan Pac. Trading Corp. v. Commissioner , 67 T.C.M. 2374 ( 1994 )
