This opinion cited by 48 cases:

Blondheim v. Comm'r , 92 T.C.M. 334 ( 2006 )


John A. Hartmann v. Commissioner , 2018 T.C. Memo. 154 ( 2018 )


Owens v. Comm'r , 2006 Tax Ct. Summary LEXIS 31 ( 2006 )


Holloway v. Comm'r , 94 T.C.M. 25 ( 2007 )


Western Hills Residential Care, Inc. v. Comm'r , 113 T.C.M. 1447 ( 2017 )


Moosally v. Commissioner , 142 T.C. 183 ( 2014 )


Dominic Calafati v. Commissioner , 127 T.C. No. 16 ( 2006 )


Martino v. Comm'r , 97 T.C.M. 1174 ( 2009 )


Simone's Butterfly v. Comm'r , 102 T.C.M. 134 ( 2011 )


Sulphur Manor, Inc. v. Comm'r , 113 T.C.M. 1435 ( 2017 )


Michael Rosendale & Tamara D. Rosendale v. Commissioner , 2018 T.C. Memo. 99 ( 2018 )


The Community Law Firm, Inc. v. Commissioner , 2018 T.C. Memo. 198 ( 2018 )


Baber v. Comm'r , 97 T.C.M. 1125 ( 2009 )


Wind Surf & Sail Pools, Inc. v. Commissioner , 2019 T.C. Memo. 130 ( 2019 )


Masoud Fakurnejad v. Commissioner , 2019 T.C. Memo. 70 ( 2019 )


Downing v. Comm'r , 94 T.C.M. 319 ( 2007 )


Bartl v. Comm'r , 99 T.C.M. 1167 ( 2010 )


Crescent Manor, Inc. v. Comm'r , 113 T.C.M. 1430 ( 2017 )


Pantano Baptist Church v. Commissioner , 2018 T.C. Summary Opinion 3 ( 2018 )


Sanford Solny v. Commissioner , 2018 T.C. Memo. 71 ( 2018 )