This opinion cited by 52 cases:

Vasquez v. Comm'r , 93 T.C.M. 660 ( 2007 )


Dixon v. Commissioner , 79 T.C.M. 1803 ( 2000 )


Bettencourt v. Commissioner , 77 T.C.M. 1207 ( 1999 )


TINNELL v. COMMISSIONER , 82 T.C.M. 482 ( 2001 )


Maddox v. Commissioner , 76 T.C.M. 1040 ( 1998 )


Tandon v. Commissioner , 76 T.C.M. 1022 ( 1998 )


Mid-Del Therapeutic Ctr., Inc. v. Commissioner , 80 T.C.M. 894 ( 2000 )


Goertler v. Comm'r , 85 T.C.M. 1297 ( 2003 )


GEHRS v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 63 ( 2003 )


Hie Holdings, Inc. v. Comm'r , 97 T.C.M. 1672 ( 2009 )


Austin v. Comm'r , 108 T.C.M. 599 ( 2014 )


Trollope v. Comm'r , 98 T.C.M. 73 ( 2009 )