This opinion cited by 32 cases:

Estate of Fratini v. Commissioner , 76 T.C.M. 342 ( 1998 )


SATRANG v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 247 ( 2001 )


Calypso Music, Inc. v. Commissioner , 80 T.C.M. 388 ( 2000 )


Cullifer v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 408 ( 2014 )


Berry v. Commissioner , 80 T.C.M. 825 ( 2000 )


Kooyers v. Comm'r , 88 T.C.M. 605 ( 2004 )


Lehrer v. Comm'r , 92 T.C.M. 81 ( 2006 )


Reesink v. Comm'r , 103 T.C.M. 1647 ( 2012 )


Zia-Ahmadi v. Comm'r , 2017 Tax Ct. Summary LEXIS 39 ( 2017 )


Humphrey v. Comm'r , 106 T.C.M. 178 ( 2013 )


Tricarichi v. Comm'r , 110 T.C.M. 370 ( 2015 )


Steinberger v. Comm'r , 111 T.C.M. 1467 ( 2016 )