This opinion cited by 28 cases:

Ayala v. Comm'r , 2007 Tax Ct. Summary LEXIS 64 ( 2007 )


Albert Anthony Oliver v. Commissioner , 2018 T.C. Summary Opinion 16 ( 2018 )


Smart v. Comm'r , 2006 Tax Ct. Summary LEXIS 79 ( 2006 )


Campbell v. Commissioner , 74 T.C.M. 1121 ( 1997 )


Pulliam v. Commissioner , 72 T.C.M. 307 ( 1996 )


Munsinger v. Comm'r , 2007 Tax Ct. Summary LEXIS 163 ( 2007 )


BENEVENTI v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 13 ( 2003 )


LAW v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 161 ( 2003 )


MEDIS v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 144 ( 2004 )


Armbrust v. Comm'r , 2010 Tax Ct. Summary LEXIS 5 ( 2010 )


Fite v. Comm'r , 2013 Tax Ct. Summary LEXIS 12 ( 2013 )


Lorenzo Marquise Cooper v. Commissioner , 2013 T.C. Summary Opinion 59 ( 2013 )


ROSS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 185 ( 2001 )


Colegrove v. Comm'r , 2010 Tax Ct. Summary LEXIS 45 ( 2010 )


Domanico v. Comm'r , 2006 Tax Ct. Summary LEXIS 123 ( 2006 )


WIESE v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 181 ( 2005 )


OWENS v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 31 ( 2004 )


FULGHAM v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 136 ( 2001 )


Bartley v. Commissioner , 76 T.C.M. 402 ( 1998 )


LOWE v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 55 ( 2004 )