This opinion cited by 15 cases:

Sidney A. Erickson v. Commissioner of Internal Revenue , 937 F.2d 1548 ( 1991 )


Anyanwu v. Comm'r , 107 T.C.M. 1591 ( 2014 )


Hailstock v. Comm'r , 112 T.C.M. 200 ( 2016 )


Schwartz v. Comm'r , 112 T.C.M. 189 ( 2016 )


Zolghadr v. Comm'r , 113 T.C.M. 1215 ( 2017 )


Borna v. Comm'r , 113 T.C.M. 1346 ( 2017 )


Kahmann v. Comm'r , 2017 Tax Ct. Summary LEXIS 35 ( 2017 )


Shah v. Comm'r , 109 T.C.M. 1160 ( 2015 )


VALDES v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 21 ( 2004 )


Tinsman v. Commissioner , 79 T.C.M. 1529 ( 2000 )


Salmonson v. Comm'r , 108 T.C.M. 585 ( 2014 )


Andrews v. Commissioner , 76 T.C.M. 381 ( 1998 )


Wynn v. Commissioner , 72 T.C.M. 615 ( 1996 )


Edem v. Comm'r , 106 T.C.M. 443 ( 2013 )


Khuong Duong v. Comm'r , 109 T.C.M. 1476 ( 2015 )