This opinion cited by 63 cases:

Cung v. Comm'r , 105 T.C.M. 1508 ( 2013 )


Miles v. Commissioner , 73 T.C.M. 2709 ( 1997 )


MORRIS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 110 ( 2001 )


TEFTELLER v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 164 ( 2001 )


Medchem (P.R.), Inc. v. Commissioner , 116 T.C. No. 25 ( 2001 )


Dinger v. Comm'r , 110 T.C.M. 130 ( 2015 )


Silverman v. Commissioner , 71 T.C.M. 2127 ( 1996 )


De Boer v. Commissioner , 71 T.C.M. 2730 ( 1996 )


Kelly v. Commissioner , 77 T.C.M. 1920 ( 1999 )


Michael G. Bunney v. Commissioner , 114 T.C. 259 ( 2000 )


Ramirez v. Comm'r , 94 T.C.M. 493 ( 2007 )


Bohner v. Commissioner , 143 T.C. 224 ( 2014 )


James Ramone Taylor v. Commissioner , 2015 T.C. Summary Opinion 51 ( 2015 )


Induni v. Commissioner , 98 T.C. 618 ( 1992 )


Weber v. Commissioner , 103 T.C. 378 ( 1994 )


Eren v. Commissioner , 70 T.C.M. 1394 ( 1995 )


Teschner v. Commissioner , 74 T.C.M. 1108 ( 1997 )


NEWHOUSE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 18 ( 2002 )


Taylor v. Comm'r , 2015 Tax Ct. Summary LEXIS 51 ( 2015 )


Mowrey v. Commissioner , 78 T.C.M. 52 ( 1999 )