This opinion cited by 13 cases:

Drilling v. Comm'r , 111 T.C.M. 1445 ( 2016 )


Brombach v. Comm'r , 104 T.C.M. 307 ( 2012 )


Merrick Rayle v. Commissioner , 2019 T.C. Memo. 119 ( 2019 )


Hosie v. Comm'r , 108 T.C.M. 591 ( 2014 )


A-Valey Eng'rs, Inc. v. Comm'r , 104 T.C.M. 69 ( 2012 )


Antioco v. Comm'r , 105 T.C.M. 1234 ( 2013 )


Clifford v. Comm'r , 108 T.C.M. 597 ( 2014 )


Hartmann v. Comm'r , 110 T.C.M. 46 ( 2015 )


Raida v. Comm'r , 110 T.C.M. 590 ( 2015 )


Pazzo Pazzo, Inc. v. Comm'r , 113 T.C.M. 1049 ( 2017 )


Bullock v. Comm'r , 114 T.C.M. 216 ( 2017 )


Northside Carting, Inc. v. Commissioner ( 2020 )


Kuretski v. Comm'r , 104 T.C.M. 295 ( 2012 )