This opinion cited by 9 cases:

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


Daniel-Berhe v. Comm'r , 2013 Tax Ct. Summary LEXIS 33 ( 2013 )


Freeman v. Comm'r , 98 T.C.M. 57939 ( 2009 )


COMMITTEE FOR PUBLIC EDUCATION & RELIG. LIB. v. Nyquist , 350 F. Supp. 655 ( 1972 )


Michael and Marla Sklar v. Commissioner , 125 T.C. No. 14 ( 2005 )


Sequare K. Daniel-Berhe v. Commissioner , 2013 T.C. Summary Opinion 33 ( 2013 )


Donald W. Fausner and Anita C. Fausner v. Commissioner of Internal Revenue , 472 F.2d 561 ( 1973 )


Theron E. Johnson v. Commissioner , 2020 T.C. Memo. 79 ( 2020 )


Anna M. Armstrong v. Commissioner , 2020 T.C. Summary Opinion 26 ( 2020 )