This opinion cited by 57 cases:

Robinson v. Commissioner , 75 T.C.M. 2291 ( 1998 )


Bulakites v. Commissioner , 76 T.C.M. 101 ( 1998 )


Stroupe v. Commissioner , 76 T.C.M. 713 ( 1998 )


Dew v. Commissioner , 77 T.C.M. 1344 ( 1999 )


Ivan and Betty Lee Turner Gati v. Commissioner , 113 T.C. No. 8 ( 1999 )


Bach v. Comm'r , 96 T.C.M. 116 ( 2008 )


Bonty v. Commissioner , 74 T.C.M. 322 ( 1997 )


Hoyt v. Commissioner , 76 T.C.M. 260 ( 1998 )


Brown v. Commissioner , 79 T.C.M. 1561 ( 2000 )


Carlisle v. Commissioner , 80 T.C.M. 458 ( 2000 )


Blazic v. Commissioner , 80 T.C.M. 470 ( 2000 )


Rodney J. and Noreen E. Blonien v. Commissioner , 118 T.C. No. 34 ( 2002 )


Duren v. Comm'r , 86 T.C.M. 267 ( 2003 )


Don Weber II v. Commissioner , 122 T.C. No. 12 ( 2004 )


Bobbs v. Comm'r , 90 T.C.M. 524 ( 2005 )


Sebastian v. Comm'r , 93 T.C.M. 1302 ( 2007 )


Samaniego v. Comm'r , 96 T.C.M. 38 ( 2008 )


Hickey v. Comm'r , 2009 Tax Ct. Memo LEXIS 3 ( 2009 )


Thomas v. Comm'r , 2009 Tax Ct. Summary LEXIS 155 ( 2009 )


Lee v. Comm'r , 101 T.C.M. 1634 ( 2011 )