This opinion cited by 35 cases:

Mountanos v. Comm'r , 105 T.C.M. 1818 ( 2013 )


Simmons v. Comm'r , 98 T.C.M. 57934 ( 2009 )


Esgar Corp. v. Comm'r , 103 T.C.M. 1185 ( 2012 )


Scheidelman v. Comm'r , 105 T.C.M. 1117 ( 2013 )


SWF Real Estate LLC v. Comm'r , 109 T.C.M. 1327 ( 2015 )


Alli v. Comm'r , 2014 Tax Ct. Memo LEXIS 15 ( 2014 )


Pollard v. Comm'r , 105 T.C.M. 1249 ( 2013 )


Friedberg v. Comm'r , 102 T.C.M. 356 ( 2011 )


Gorra v. Comm'r , 106 T.C.M. 523 ( 2013 )


Gemperle v. Comm'r , 111 T.C.M. 1001 ( 2016 )


Kumar Rajagopalan & Susamma Kumar v. Commissioner , 2020 T.C. Memo. 159 ( 2020 )


Anthony M. Kissling & Suzanne R. Kissling v. Commissioner , 2020 T.C. Memo. 153 ( 2020 )


Johnston v. Commissioner , 74 T.C.M. 968 ( 1997 )


Palmer Ranch Holdings, LTD v. Comm'r , 107 T.C.M. 1408 ( 2014 )


Kaufman v. Comm'r , 107 T.C.M. 1262 ( 2014 )