This opinion cited by 110 cases:

Terauds v. Commissioner , 73 T.C.M. 1918 ( 1997 )


Oliver v. Comm'r , 105 T.C.M. 1699 ( 2013 )


Smith v. Commissioner , 74 T.C.M. 1344 ( 1997 )


Perez v. Commissioner , 76 T.C.M. 1004 ( 1998 )


McClain v. Comm'r , 2007 Tax Ct. Summary LEXIS 180 ( 2007 )


Nwankwo v. Comm'r , 2006 Tax Ct. Summary LEXIS 188 ( 2006 )


Villasenor v. Comm'r , 2009 Tax Ct. Summary LEXIS 19 ( 2009 )


BRIGGSDANIELS v. COMMISSIONER , 82 T.C.M. 1009 ( 2001 )


Briggsdaniels v. Commissioner , 79 T.C.M. 1758 ( 2000 )


Batson v. Commissioner , 79 T.C.M. 2073 ( 2000 )


Daya v. Commissioner , 80 T.C.M. 743 ( 2000 )


Haywood v. Comm'r , 84 T.C.M. 442 ( 2002 )


NGOSSO v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 154 ( 2002 )


Miner v. Comm'r , 2003 Tax Ct. Memo LEXIS 39 ( 2003 )


Binns v. Comm'r , 2016 Tax Ct. Summary LEXIS 89 ( 2016 )


GALLARDO v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 123 ( 2004 )


Bland v. Comm'r , 2006 Tax Ct. Summary LEXIS 103 ( 2006 )


COLSTOCK v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 39 ( 2005 )


Chizer v. Comm'r , 2006 Tax Ct. Summary LEXIS 114 ( 2006 )


HACKLEY v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 19 ( 2002 )