This opinion cited by 42 cases:

HARRIS v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 77 ( 2005 )


Fishbach v. Comm'r , 2005 Tax Ct. Memo LEXIS 38 ( 2005 )


Dagres v. Commissioner , 136 T.C. 263 ( 2011 )


Kim Reinhart v. Commissioner , 2014 T.C. Memo. 218 ( 2014 )


Pomerantz v. Comm'r , 90 T.C.M. 628 ( 2005 )


Benson v. Comm'r , 91 T.C.M. 925 ( 2006 )


Anderson v. Comm'r , 85 T.C.M. 1187 ( 2003 )


Newstat v. Comm'r , 88 T.C.M. 254 ( 2004 )


HANSEN v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 76 ( 2005 )


Golden v. Comm'r , 90 T.C.M. 33 ( 2005 )


RICHARD v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 143 ( 2005 )


Maxfield v. Comm'r , 2007 Tax Ct. Summary LEXIS 81 ( 2007 )


DeVries v. Comm'r , 102 T.C.M. 125 ( 2011 )


Kalil v. Comm'r , 2013 Tax Ct. Summary LEXIS 29 ( 2013 )


Reinhart v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 460 ( 2014 )


Cwiklo v. Comm'r , 2008 Tax Ct. Summary LEXIS 149 ( 2008 )


D'Angelo v. Comm'r , 86 T.C.M. 472 ( 2003 )


DelVecchio v. Comm'r , 88 T.C.M. 294 ( 2004 )


Olender v. Comm'r , 96 T.C.M. 125 ( 2008 )


Hoffenberg v. Comm'r , 95 T.C.M. 1549 ( 2008 )