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 )