This opinion cited by 19 cases:

Boyd v. Comm'r , 105 T.C.M. 1605 ( 2013 )


Fox v. Commissioner , 71 T.C.M. 2195 ( 1996 )


Gerald A. and Henrietta v. Rauenhorst v. Commissioner , 119 T.C. No. 9 ( 2002 )


MOORE v. COMMISSIONER , 82 T.C.M. 930 ( 2001 )


King v. Commissioner , 89 T.C. 445 ( 1987 )


Bilzerian v. Comm'r , 104 T.C.M. 303 ( 2012 )


Halper v. Commissioner , 73 T.C.M. 1897 ( 1997 )


WODARCZYK v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 125 ( 2002 )


Solution Plus, Inc. v. Comm'r , 95 T.C.M. 1097 ( 2008 )


Shanley v. Comm'r , 97 T.C.M. 1057 ( 2009 )


Solucorp, Ltd. v. Comm'r , 105 T.C.M. 1701 ( 2013 )


Rebecca A. Roberts & Rick R. Roberts v. Commissioner , 2019 T.C. Memo. 117 ( 2019 )


Brown v. Commissioner , 71 T.C.M. 2301 ( 1996 )


Shepherd v. Commissioner , 74 T.C.M. 1404 ( 1997 )


Lindsay v. Commissioner of Internal Revenue , 82 T.C.M. 816 ( 2001 )


Baker v. Comm'r , 82 T.C.M. 812 ( 2001 )


Hawk v. Comm'r , 103 T.C.M. 1823 ( 2012 )


Milward Corp. v. Commissioner , 72 T.C.M. 471 ( 1996 )


Mayhugh v. Comm'r , 107 T.C.M. 1485 ( 2014 )