This opinion cited by 44 cases:

Revah v. Comm'r , 100 T.C.M. 519 ( 2010 )


Gonzalez v. Comm'r , 103 T.C.M. 1813 ( 2012 )


Cain v. Comm'r , 97 T.C.M. 1289 ( 2009 )


BRANDON v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 34 ( 2003 )


Calvin Earl Humphries v. Commissioner ( 2003 )


Craig K. Potts & Kristen H. Potts v. Commissioner , 2017 T.C. Memo. 228 ( 2017 )


Nield and Linda Montgomery v. Commissioner , 122 T.C. No. 1 ( 2004 )


William F. Urbano and Flota L. Urbano v. Commissioner , 122 T.C. No. 22 ( 2004 )


Shireman v. Comm'r , 87 T.C.M. 1448 ( 2004 )


Coleman v. Comm'r , 94 T.C.M. 254 ( 2007 )


Smith-Irving v. Comm'r , 2009 Tax Ct. Summary LEXIS 117 ( 2009 )


Turner-Simmons v. Comm'r , 89 T.C.M. 1413 ( 2005 )


Murphy v. Comm'r , 2010 Tax Ct. Summary LEXIS 189 ( 2010 )


Fatehi v. Comm'r , 2012 Tax Ct. Summary LEXIS 24 ( 2012 )


Griffin v. Comm'r , 2007 Tax Ct. Summary LEXIS 178 ( 2007 )


Smith v. Comm'r , 94 T.C.M. 150 ( 2007 )


Perez v. Comm'r , 84 T.C.M. 501 ( 2002 )


Gilmer v. Comm'r , 98 T.C.M. 642 ( 2009 )


Juanita and Emmanuel Kendricks v. Commissioner , 124 T.C. No. 6 ( 2005 )


DESALVO v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 107 ( 2004 )