This opinion cited by 41 cases:

Sanchez v. Comm'r , 108 T.C.M. 486 ( 2014 )


Kirman v. Comm'r , 101 T.C.M. 1625 ( 2011 )


Koziej v. Comm'r , 2010 Tax Ct. Summary LEXIS 43 ( 2010 )


David B. Greenberg v. Commissioner , 2018 T.C. Memo. 74 ( 2018 )


Louis S. Shuman & Sandra Shuman v. Commissioner , 2018 T.C. Memo. 135 ( 2018 )


Carter v. Comm'r , 2006 Tax Ct. Summary LEXIS 111 ( 2006 )


Owens v. Comm'r , 2006 Tax Ct. Summary LEXIS 31 ( 2006 )


Manousos v. Comm'r , 2007 Tax Ct. Summary LEXIS 167 ( 2007 )


Glenn Cunningham Ballard & Yu-Yuan Pu v. Commissioner , 2018 T.C. Summary Opinion 53 ( 2018 )


James P. Donoghue & Elaine S. Donoghue v. Commissioner , 2019 T.C. Memo. 71 ( 2019 )


Tilden v. Comm'r , 110 T.C.M. 314 ( 2015 )


Cleland v. Comm'r , 2009 Tax Ct. Summary LEXIS 61 ( 2009 )


Szulczewski v. Comm'r , 2009 Tax Ct. Summary LEXIS 140 ( 2009 )


Koziej v. Comm'r , 2010 Tax Ct. Summary LEXIS 42 ( 2010 )


Podraza v. Comm'r , 2015 Tax Ct. Summary LEXIS 71 ( 2015 )


Ertelt v. Comm'r , 113 T.C.M. 1182 ( 2017 )


Kaebel v. Comm'r , 113 T.C.M. 1162 ( 2017 )


Slawomir J. Fiedziuszko & Alicia M. Fiedziuszko v. Commissioner , 2018 T.C. Memo. 75 ( 2018 )


Yasmin Azam & Muhammad Ayub Azam v. Commissioner , 2018 T.C. Memo. 72 ( 2018 )


Terry L. Yaryan & Dorothy H. Yaryan v. Commissioner , 2018 T.C. Memo. 129 ( 2018 )