This opinion cited by 20 cases:

Rodkey v. Comm'r , 98 T.C.M. 353 ( 2009 )


Randy McRae & Shelby McRae v. Commissioner , 2019 T.C. Memo. 163 ( 2019 )


Randy McRae & Shelby McRae v. Commissioner , 2019 T.C. Memo. 163 ( 2019 )


Gaughf Properties, L.P., Balazs Ventures, LLC, a Partner Other Than the Tax Matters Partner v. Commissioner , 139 T.C. 219 ( 2012 )


Broemer v. Comm'r , 97 T.C.M. 1365 ( 2009 )


Hyler v. Comm'r , 89 T.C.M. 766 ( 2005 )


Jaroslaw Sek & Danuta Petrow-Sek ( 2022 )


POLLARD v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 39 ( 2003 )


Megibow v. Comm'r , 87 T.C.M. 987 ( 2004 )


LOWE v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 55 ( 2004 )


Estate of Korby v. Comm'r , 89 T.C.M. 1143 ( 2005 )


SUAREZ v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 159 ( 2005 )


Burke v. Comm'r , 98 T.C.M. 547 ( 2009 )


Greenwald v. Comm'r , 102 T.C.M. 373 ( 2011 )


The Korean-American Senior Mutual Association, Inc. v. Commissioner , 2020 T.C. Memo. 129 ( 2020 )


Fed. Home Loan Mortg. Corp. v. Comm'r , 86 T.C.M. 492 ( 2003 )


Gigliobianco v. Comm'r , 104 T.C.M. 376 ( 2012 )


Abigail Richlin v. Commissioner , 2020 T.C. Memo. 60 ( 2020 )


Dormer v. Comm'r , 88 T.C.M. 27 ( 2004 )


Taylor v. Comm'r , 2017 Tax Ct. Summary LEXIS 4 ( 2017 )