This opinion cited by 26 cases:
Mercado v. Comm'r , 2011 Tax Ct. Summary LEXIS 73 ( 2011 )
Cole v. Comm'r , 2013 Tax Ct. Summary LEXIS 34 ( 2013 )
Ladehoff v. Comm'r , 2012 Tax Ct. Summary LEXIS 14 ( 2012 )
Blomberg v. Comm'r , 2014 Tax Ct. Summary LEXIS 84 ( 2014 )
Smaaland v. Comm'r , 2017 Tax Ct. Memo LEXIS 28 ( 2017 )
Roeckel v. Comm'r , 2017 Tax Ct. Summary LEXIS 68 ( 2017 )
Olivera v. Comm'r , 2010 Tax Ct. Summary LEXIS 143 ( 2010 )
Wickman v. Comm'r , 2012 Tax Ct. Summary LEXIS 8 ( 2012 )
Deihl v. Comm'r , 103 T.C.M. 1935 ( 2012 )
Stanwyck v. Comm'r , 103 T.C.M. 1955 ( 2012 )
Boyle v. Comm'r , 111 T.C.M. 1392 ( 2016 )
Ertelt v. Comm'r , 113 T.C.M. 1182 ( 2017 )
Reilly-Casey v. Comm'r , 106 T.C.M. 707 ( 2013 )
Kellam v. Comm'r , 106 T.C.M. 115 ( 2013 )
Johnson v. Comm'r , 108 T.C.M. 571 ( 2014 )
Lock v. Comm'r , 2017 Tax Ct. Summary LEXIS 11 ( 2017 )
Howerter v. Comm'r , 2014 Tax Ct. Summary LEXIS 15 ( 2014 )
Jorgenson v. Comm'r , 2013 Tax Ct. Summary LEXIS 9 ( 2013 )
Alvarado v. Comm'r , 2013 Tax Ct. Summary LEXIS 41 ( 2013 )
Hall v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 199 ( 2014 )