This opinion cited by 48 cases:

Kupersmit v. Comm'r , 108 T.C.M. 593 ( 2014 )


Sodoma v. Commissioner , 71 T.C.M. 3178 ( 1996 )


Boettner v. Commissioner , 76 T.C.M. 622 ( 1998 )


Foster v. Comm'r , 71 T.C.M. 3181 ( 1996 )


Jones v. Comm'r , 95 T.C.M. 1212 ( 2008 )


CAMERATO v. COMMISSIONER , 83 T.C.M. 1147 ( 2002 )


Webb v. Commissioner , 71 T.C.M. 2004 ( 1996 )


Osserman v. Commissioner , 71 T.C.M. 2892 ( 1996 )


Hamm v. Commissioner , 74 T.C.M. 279 ( 1997 )


Campbell v. Commissioner , 74 T.C.M. 604 ( 1997 )


First Blood Assocs. v. Commissioner , 75 T.C.M. 2138 ( 1998 )


Electronic Arts, Inc. and Subsidiaries v. Commissioner , 118 T.C. No. 13 ( 2002 )


Howard v. Comm'r , 89 T.C.M. 1449 ( 2005 )


Cvancara v. Comm'r , 105 T.C.M. 1127 ( 2013 )


Boyd Gaming Corporation, f.k.a. The Boyd Group and Subsidiaries v. Commissioner , 106 T.C. No. 19 ( 1996 )


Sands v. Commissioner , 73 T.C.M. 2398 ( 1997 )


Estate of McFarland v. Commissioner , 72 T.C.M. 673 ( 1996 )


Prinster v. Comm'r , 2009 Tax Ct. Summary LEXIS 99 ( 2009 )


Gwendolyn A. Ewing v. Commissioner , 118 T.C. No. 31 ( 2002 )


Campbell v. Commissioner , 81 T.C.M. 1241 ( 2001 )