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 )