This opinion cited by 9 cases:
Bruce v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 230 ( 2014 )
Polowniak v. Commissioner , 111 T.C.M. 1132 ( 2016 )
Repetto v. Comm'r , 103 T.C.M. 1895 ( 2012 )
Keith A. Tucker & Laura B. Tucker v. Commissioner , 2017 T.C. Memo. 183 ( 2017 )
Celia Mazzei v. Commissioner , 150 T.C. No. 7 ( 2018 )
Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner v. Commissioner , 2020 T.C. Memo. 148 ( 2020 )
Tucker v. Comm'r , 114 T.C.M. 326 ( 2017 )
Wakefield v. Comm'r , 109 T.C.M. 1016 ( 2015 )
Tesoriero v. Comm'r , 104 T.C.M. 293 ( 2012 )