This opinion cited by 10 cases:

Christensen v. Comm'r , 90 T.C.M. 642 ( 2005 )


Geaccone v. Comm'r , 2007 Tax Ct. Summary LEXIS 58 ( 2007 )


Cooper v. US EX REL., COMMISSIONER OF IRS , 513 F. Supp. 2d 747 ( 2007 )


Joseph B. Williams, III v. Commissioner , 131 T.C. No. 6 ( 2008 )


Suzanne L. Porter a.k.a. Suzanne L. Holman v. Commissioner , 132 T.C. No. 11 ( 2009 )


Gormeley v. Comm'r , 98 T.C.M. 420 ( 2009 )


SHUANG DI SUN v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 17 ( 2005 )


Kenneth B. and Marie L. Boyd v. Commissioner , 124 T.C. No. 18 ( 2005 )


Shelley Jou Wienke v. Commissioner , 2020 T.C. Memo. 143 ( 2020 )


Felt v. Comm'r , 98 T.C.M. 372 ( 2009 )