This opinion cited by 52 cases:

Bussen v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 267 ( 2014 )


Putnam v. Comm'r , 110 T.C.M. 199 ( 2015 )


Cooley v. Comm'r , 103 T.C.M. 1875 ( 2012 )


Sik v. Commissioner , 77 T.C.M. 1790 ( 1999 )


O'Bryon v. Commissioner , 80 T.C.M. 859 ( 2000 )


Roeckel v. Comm'r , 2017 Tax Ct. Summary LEXIS 68 ( 2017 )


Mylander v. Comm'r , 109 T.C.M. 1520 ( 2015 )


RICHARDSON. v. COMMISSIONER , 76 T.C.M. 845 ( 1998 )


Miller v. Comm'r , 77 T.C.M. 1451 ( 1999 )


Jason Bontrager v. Commissioner , 2019 T.C. Memo. 45 ( 2019 )


Beeler v. Commissioner , 75 T.C.M. 1699 ( 1998 )


Macdonald v. Comm'r , 2012 Tax Ct. Summary LEXIS 56 ( 2012 )


Bowden, Inc. v. Commissioner , 77 T.C.M. 1324 ( 1999 )


Cooper v. Commissioner , 77 T.C.M. 1199 ( 1999 )


Livingston v. Commissioner , 80 T.C.M. 908 ( 2000 )


Pizza Indus., Inc. v. Commissioner , 77 T.C.M. 1745 ( 1999 )


Ryan v. Commissioner , 77 T.C.M. 1749 ( 1999 )


Cowie v. Comm'r , 93 T.C.M. 1182 ( 2007 )


Hennessey v. Comm'r , 93 T.C.M. 1259 ( 2007 )


Swanson v. Comm'r , 98 T.C.M. 42 ( 2009 )