This opinion cited by 113 cases:

Ryan v. Commissioner , 482 F. App'x 881 ( 2012 )


Lamb v. Comm'r , 105 T.C.M. 1882 ( 2013 )


Wolfington v. Comm'r , 107 T.C.M. 1235 ( 2014 )


Boulware v. Comm'r , 107 T.C.M. 1419 ( 2014 )


Gardner v. Comm'r , 105 T.C.M. 1433 ( 2013 )


Estate of Richard v. Comm'r , 103 T.C.M. 1924 ( 2012 )


Genecure, L.L.C., Frank Y. Tung, Tax Matters Partner ( 2022 )


Evans v. Comm'r , 108 T.C.M. 554 ( 2014 )


Mileham v. Comm'r , 114 T.C.M. 249 ( 2017 )


Cherry v. Comm'r , 105 T.C.M. 1010 ( 2013 )


Callahan v. Comm'r , 105 T.C.M. 1775 ( 2013 )


Villegas v. Comm'r , 109 T.C.M. 1174 ( 2015 )


Angle v. Comm'r , 109 T.C.M. 1485 ( 2015 )


Foryan v. Comm'r , 109 T.C.M. 1591 ( 2015 )


McDougall v. Comm'r , 2015 Tax Ct. Summary LEXIS 68 ( 2015 )


Redstone v. Comm'r , 110 T.C.M. 564 ( 2015 )


Nitschke v. Comm'r , 111 T.C.M. 1356 ( 2016 )


Close v. Comm'r , 107 T.C.M. 1124 ( 2014 )


Linmar Prop. Mgmt. Trust v. Comm'r , 2008 Tax Ct. Memo LEXIS 215 ( 2008 )


Adler v. Comm'r , 99 T.C.M. 1181 ( 2010 )