This opinion cited by 12 cases:

San Francisco Wesco Polymers, Inc. v. Commissioner , 77 T.C.M. 1945 ( 1999 )


Joseph DeCrescenzo ( 2023 )


Lakeisha Degourville ( 2022 )


Upchurch v. Comm'r , 94 T.C.M. 40 ( 2007 )


TESCO DRIVEAWAY CO. v. COMMISSIONER , 82 T.C.M. 857 ( 2001 )


McMillan v. Comm'r , 109 T.C.M. 1559 ( 2015 )


RERI Holdings I, LLC v. Comm'r , 2017 U.S. Tax Ct. LEXIS 33 ( 2017 )


Lawrence G. Graev & Lorna Graev v. Commissioner , 149 T.C. No. 23 ( 2017 )


Oyer v. Comm'r , 85 T.C.M. 1510 ( 2003 )


Evans v. Comm'r , 100 T.C.M. 275 ( 2010 )


Gagliardi v. Comm'r , 95 T.C.M. 1044 ( 2008 )


Estate of Barnhorst v. Comm'r , 112 T.C.M. 335 ( 2016 )