This opinion cited by 17 cases:

Myers v. Comm'r , 113 T.C.M. 4072 ( 2017 )


Sotiropoulos v. Commissioner , 142 T.C. 269 ( 2014 )


American Airlines, Inc. v. Commissioner , 144 T.C. 24 ( 2015 )


Wade v. Commissioner , 76 T.C.M. 3 ( 1998 )


Roberts v. Commissioner , 76 T.C.M. 298 ( 1998 )


Cutillar v. Commissioner , 71 T.C.M. 2658 ( 1996 )


Lincoln C. Pearson & Victoria K. Pearson v. Commissioner , 149 T.C. No. 20 ( 2017 )


Bongam v. Comm'r , 146 T.C. 52 ( 2016 )


Whistleblower 26876-15W v. Comm'r , 112 T.C.M. 4743 ( 2016 )


SECC Corporation v. Commissioner , 142 T.C. No. 12 ( 2014 )


Arlene L. Pollock v. Commissioner , 132 T.C. No. 3 ( 2009 )


Fogerud v. Commissioner , 77 T.C.M. 1227 ( 1999 )


Deborah L. Smith v. Commissioner , 140 T.C. No. 3 ( 2013 )


Weiss v. Comm'r , 147 T.C. 179 ( 2016 )


Reflectxion Resources, Inc. v. Commissioner , 2020 T.C. Memo. 114 ( 2020 )


Whistleblower 4496-15W v. Comm'r , 113 T.C.M. 4067 ( 2017 )


First Rock Baptist Church Child Dev. Ctr. v. Comm'r , 113 T.C.M. 4050 ( 2017 )