This opinion cited by 46 cases:
Demeter v. Comm'r , 108 T.C.M. 560 ( 2014 )
Smolen v. Comm'r , 2010 Tax Ct. Summary LEXIS 126 ( 2010 )
Jones v. Comm'r , 2011 Tax Ct. Summary LEXIS 130 ( 2011 )
Rodriguez v. Comm'r , 2006 Tax Ct. Summary LEXIS 168 ( 2006 )
Craig Kenneth Martin v. Commissioner , 2019 T.C. Memo. 51 ( 2019 )
John E. Rogers & Frances L. Rogers v. Commissioner , 2019 T.C. Memo. 61 ( 2019 )
Marianne Hopkins v. Commissioner , 121 T.C. No. 5 ( 2003 )
Ogonoski v. Comm'r , 87 T.C.M. 1038 ( 2004 )
Bartman v. Comm'r , 87 T.C.M. 1213 ( 2004 )
David Bruce Billings v. Commissioner , 127 T.C. No. 2 ( 2006 )
Hall v. Comm'r , 110 T.C.M. 463 ( 2015 )
Asad v. Comm'r , 113 T.C.M. 1386 ( 2017 )
Harris v. Comm'r , 97 T.C.M. 1106 ( 2009 )
Christman v. Comm'r , 2007 Tax Ct. Summary LEXIS 181 ( 2007 )
Gilbert v. Comm'r , 2007 Tax Ct. Summary LEXIS 17 ( 2007 )
Cooper v. Comm'r , 110 T.C.M. 321 ( 2015 )
Morello v. Comm'r , 88 T.C.M. 112 ( 2004 )
McGhee v. Comm'r , 100 T.C.M. 473 ( 2010 )
ELIAS v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 53 ( 2005 )
Knorr v. Comm'r , 88 T.C.M. 273 ( 2004 )