This opinion cited by 19 cases:

Michael J. Rogerson ( 2022 )


Facq v. Comm'r , 91 T.C.M. 1201 ( 2006 )


Racine v. Comm'r , 92 T.C.M. 100 ( 2006 )


Moore v. Comm'r , 93 T.C.M. 1228 ( 2007 )


Tateosian v. Comm'r , 95 T.C.M. 1383 ( 2008 )


Carter v. Comm'r , 99 T.C.M. 1455 ( 2010 )


McGehee Family Clinic, P.A. v. Comm'r , 100 T.C.M. 227 ( 2010 )


Brennan v. Comm'r , 102 T.C.M. 534 ( 2011 )


Theodore B. Gould and Estate of Helen C. Gould, Theodore B. Gould v. Commissioner , 139 T.C. 418 ( 2012 )


Curtis v. Comm'r , 105 T.C.M. 1100 ( 2013 )


Soni v. Comm'r , 105 T.C.M. 1216 ( 2013 )


Curtis Inv. Co., LLC v. Comm'r , 114 T.C.M. 141 ( 2017 )


Avrahami v. Comm'r , 2017 U.S. Tax Ct. LEXIS 40 ( 2017 )


Gerdau MacSteel, Inc. v. Comm'r , 139 T.C. 67 ( 2012 )


Levine v. Comm'r , 89 T.C.M. 1063 ( 2005 )


Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center v. Commissioner , 2018 T.C. Memo. 208 ( 2018 )


Tseytin v. Comm'r , 110 T.C.M. 617 ( 2015 )


Sisson v. Comm'r , 112 T.C.M. 186 ( 2016 )


Webber v. Comm'r , 144 T.C. 324 ( 2015 )