This opinion cited by 14 cases:
Shaw v. Comm'r , 89 T.C.M. 1244 ( 2005 )
Davis v. Comm'r , 90 T.C.M. 166 ( 2005 )
William T. and Nicole L. Gladden v. Commissioner , 120 T.C. No. 16 ( 2003 )
Swanson v. Comm'r , 98 T.C.M. 42 ( 2009 )
Images in Motion of El Paso, Inc. v. Comm'r , 91 T.C.M. 716 ( 2006 )
Vasquez v. Comm'r , 93 T.C.M. 660 ( 2007 )
Roginiel v. Comm'r , 84 T.C.M. 486 ( 2002 )
Jondahl v. Comm'r , 92 T.C.M. 9 ( 2006 )
Covert v. Comm'r , 95 T.C.M. 1351 ( 2008 )
Brunsell v. Comm'r , 96 T.C.M. 313 ( 2008 )
Ettesvold v. Comm'r , 88 T.C.M. 309 ( 2004 )
Estate of Lippitz v. Comm'r , 94 T.C.M. 330 ( 2007 )
McGowan v. Comm'r , 89 T.C.M. 1044 ( 2005 )
Gary C. & Maru E. Johansen v. Comm'r , 2006 Tax Ct. Summary LEXIS 28 ( 2006 )