This opinion cited by 15 cases:

MORRIS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 110 ( 2001 )


Ibidunni v. Comm'r , 112 T.C.M. 595 ( 2016 )


John D. Lord & Belinda Lord ( 2022 )


John D. and Karen Beatty v. Commissioner , 106 T.C. No. 14 ( 1996 )


Besong v. Comm'r , 2016 Tax Ct. Summary LEXIS 71 ( 2016 )


Laurel Alterman & William A. Gibson v. Commissioner , 2018 T.C. Memo. 83 ( 2018 )


FRIEDMANN v. COMMISSIONER , 82 T.C.M. 381 ( 2001 )


Kohn v. Comm'r , 114 T.C.M. 200 ( 2017 )


Jesse M. Loughman & Desa C. Loughman v. Commissioner , 2018 T.C. Memo. 85 ( 2018 )


Chan v. Commissioner , 73 T.C.M. 2455 ( 1997 )


Newman v. Commissioner , 80 T.C.M. 661 ( 2000 )


Shelton v. Commissioner , 72 T.C.M. 807 ( 1996 )


Briggs v. Commissioner , 80 T.C.M. 870 ( 2000 )


Edward Arash Jabari & Constance Colwell Jabari v. Commissioner , 2017 T.C. Memo. 238 ( 2017 )


Cassandra Tucker & Edward Brodie ( 2023 )