This opinion cited by 18 cases:

Soterios and Catharine Hantzis v. Commissioner of Internal Revenue , 638 F.2d 248 ( 1981 )


Lyle v. Commissioner , 77 T.C.M. 2106 ( 1999 )


Newell v. Comm'r , 2012 Tax Ct. Summary LEXIS 54 ( 2012 )


VERITY v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 171 ( 2005 )


Tucker v. Comm'r , 2008 Tax Ct. Summary LEXIS 79 ( 2008 )


Canterbury v. Comm'r , 2009 Tax Ct. Summary LEXIS 118 ( 2009 )


Deltoro v. Comm'r , 2010 Tax Ct. Summary LEXIS 160 ( 2010 )


Barajas v. Comm'r , 2011 Tax Ct. Summary LEXIS 8 ( 2011 )


Roberts v. Comm'r , 2011 Tax Ct. Summary LEXIS 123 ( 2011 )


Cornelius v. Comm'r , 2008 Tax Ct. Summary LEXIS 44 ( 2008 )


Jerry L. Lamb v. Commissioner , 2013 T.C. Summary Opinion 70 ( 2013 )


Lamb v. Comm'r , 2013 Tax Ct. Summary LEXIS 70 ( 2013 )


Koriakos v. Comm'r , 2014 Tax Ct. Summary LEXIS 74 ( 2014 )


Durrance v. Comm'r , 2010 Tax Ct. Summary LEXIS 12 ( 2010 )


BITTNER v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 131 ( 2001 )


CALIMER v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 181 ( 2001 )


Stenslet v. Comm'r , 2010 Tax Ct. Summary LEXIS 165 ( 2010 )


Burley v. Comm'r , 2009 Tax Ct. Summary LEXIS 66 ( 2009 )