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 )