This opinion cited by 32 cases:

Watkins v. Comm'r , 108 T.C.M. 337 ( 2014 )


Carter v. Comm'r , 105 T.C.M. 1728 ( 2013 )


Setty Gundanna and Prabhavathi Katta Viralam v. Commissioner , 136 T.C. 151 ( 2011 )


Rodkey v. Comm'r , 98 T.C.M. 353 ( 2009 )


Dinger v. Comm'r , 110 T.C.M. 130 ( 2015 )


Hickey v. Comm'r , 90 T.C.M. 122 ( 2005 )


Thomas E. Johnston and Thomas E. Johnston, Successor in Interest to Shirley L. Johnston v. Commissioner , 119 T.C. 27 ( 2002 )


Affiliated Foods, Inc., A Corporation v. Commissioner , 128 T.C. No. 7 ( 2007 )


Howell v. Comm'r , 94 T.C.M. 104 ( 2007 )


HI-Q Personnel, Inc. v. Commissioner , 132 T.C. No. 13 ( 2009 )


Melvin v. Comm'r , 100 T.C.M. 324 ( 2010 )


Estate of Lay v. Comm'r , 102 T.C.M. 202 ( 2011 )


Scharringhausen v. Comm'r , 104 T.C.M. 795 ( 2012 )


John C. Bedrosian & Judith D. Bedrosian v. Commissioner , 143 T.C. No. 4 ( 2014 )


Benavides & Co., P.C. v. Commissioner , 2019 T.C. Memo. 115 ( 2019 )


BRACEY v. COMMISSIONER , 76 T.C.M. 92 ( 1998 )


Campbell v. Commissioner , 81 T.C.M. 1241 ( 2001 )


Bailey v. Comm'r , 103 T.C.M. 1499 ( 2012 )


New Millennium Trading, LLC v. Comm'r , 113 T.C.M. 1033 ( 2017 )


Barrett v. Comm'r , 106 T.C.M. 546 ( 2013 )