This opinion cited by 54 cases:

DKD Enters. v. Comm'r , 101 T.C.M. 1121 ( 2011 )


DeSantis v. Commissioner , 73 T.C.M. 2349 ( 1997 )


Martin v. Commissioner , 74 T.C.M. 1079 ( 1997 )


LITTLE v. COMMISSIONER , 71 T.C.M. 3168 ( 1996 )


King v. Commissioner , 70 T.C.M. 1152 ( 1995 )


Burris v. Commissioner , 81 T.C.M. 1227 ( 2001 )


Lakeisha Degourville ( 2022 )


Shackelford v. Commissioner , 70 T.C.M. 945 ( 1995 )


Wilson v. Commissioner , 72 T.C.M. 628 ( 1996 )


SDI Netherlands B v. f.k.a. SDI International B v. v. Commissioner , 107 T.C. No. 10 ( 1996 )


Condello v. Commissioner , 76 T.C.M. 460 ( 1998 )


Nordloh v. Comm'r , 2017 Tax Ct. Summary LEXIS 36 ( 2017 )


Jondahl v. Comm'r , 89 T.C.M. 867 ( 2005 )


Spencer D. Stewart, Et Ux. v. Commissioner of Internal Revenue , 714 F.2d 977 ( 1983 )


kenco-restaurants-inc-98-2416-k-k-restaurants-inc-98-2417-tiffin , 206 F.3d 588 ( 2000 )


Moore v. Comm'r , 106 T.C.M. 483 ( 2013 )


Eyefull Inc. v. Commissioner , 71 T.C.M. 3066 ( 1996 )


Matthews v. Commissioner , 70 T.C.M. 1496 ( 1995 )


Summit Sheet Metal Co. v. Commissioner , 72 T.C.M. 1606 ( 1996 )


Harvey v. Commissioner , 74 T.C.M. 191 ( 1997 )