This opinion cited by 339 cases:

Dworkin v. Commissioner , 70 T.C.M. 1260 ( 1995 )


Dawson v. Commissioner , 71 T.C.M. 1982 ( 1996 )


Bauman v. Commissioner , 71 T.C.M. 2961 ( 1996 )


Tudyman v. Commissioner , 71 T.C.M. 2950 ( 1996 )


SPECTOR v. COMMISSIONER , 71 T.C.M. 3224 ( 1996 )


Grelsamer v. Commissioner , 72 T.C.M. 524 ( 1996 )


Mohiuddin v. Commissioner , 72 T.C.M. 659 ( 1996 )


Friedman v. Commissioner , 72 T.C.M. 1559 ( 1996 )


Estate of Harden v. Commissioner , 72 T.C.M. 1139 ( 1996 )


Ghadiri v. Commissioner , 72 T.C.M. 1383 ( 1996 )


Price v. Commissioner , 73 T.C.M. 1906 ( 1997 )


Glick v. Commissioner , 73 T.C.M. 1925 ( 1997 )


Fohrmeister v. Commissioner , 73 T.C.M. 2483 ( 1997 )


Leonard v. Commissioner , 76 T.C.M. 255 ( 1998 )


Cole v. Comm'r , 2013 Tax Ct. Summary LEXIS 34 ( 2013 )


ARBINI v. COMMISSIONER , 81 T.C.M. 1753 ( 2001 )


Vander Heide v. Commissioner , 75 T.C.M. 1588 ( 1998 )


Talkington v. Commissioner , 76 T.C.M. 868 ( 1998 )


Kovachevich v. Comm'r , 2007 Tax Ct. Summary LEXIS 186 ( 2007 )


Olsen v. Comm'r , 96 T.C.M. 415 ( 2008 )