This opinion cited by 11 cases:

Zhengnan Shi v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 212 ( 2014 )


Da Silva v. Comm'r , 104 T.C.M. 196 ( 2012 )


Nat'l Educ. Ass'n of the United States v. Comm'r , 137 T.C. 100 ( 2011 )


Harrison v. Commissioner , 138 T.C. 340 ( 2012 )


Newman v. Comm'r , 103 T.C.M. 1398 ( 2012 )


Ory Eshel & Linda Coryell Eshel v. Commissioner , 142 T.C. 197 ( 2014 )


Ory Eshel & Linda Coryell Eshel v. Commissioner , 142 T.C. No. 11 ( 2014 )


Lawrence G. & Lorna Graev v. Commissioner , 140 T.C. No. 17 ( 2013 )


Winter v. Comm'r , 135 T.C. 238 ( 2010 )


Eshel v. Comm'r , 142 T.C. 197 ( 2014 )


Grecian Magnesite Mining, Indus. & Shipping Co. v. Comm'r , 2017 U.S. Tax Ct. LEXIS 36 ( 2017 )