This opinion cited by 22 cases:

Metrocorp, Inc. v. Commissioner , 116 T.C. No. 18 ( 2001 )


Joseph Engesser v. Commissioner , 2018 T.C. Summary Opinion 29 ( 2018 )


Rendina v. Commissioner , 72 T.C.M. 474 ( 1996 )


Montoro v. Commissioner , 73 T.C.M. 3113 ( 1997 )


Chaney v. Comm'r , 97 T.C.M. 1293 ( 2009 )


Badell v. Commissioner , 80 T.C.M. 422 ( 2000 )


Moye v. Commissioner , 74 T.C.M. 1397 ( 1997 )


Dang v. Comm'r , 83 T.C.M. 1627 ( 2002 )


Allnutt v. Comm'r , 84 T.C.M. 669 ( 2002 )


Secapure v. Comm'r , 87 T.C.M. 827 ( 2004 )


Michael A. Zapara and Gina A. Zapara v. Commissioner , 126 T.C. No. 11 ( 2006 )


Alioto v. Comm'r , 96 T.C.M. 63 ( 2008 )


James C. Platts v. Commissioner , 2018 T.C. Memo. 31 ( 2018 )


Brewer v. Comm'r , 106 T.C.M. 721 ( 2013 )


Merriam v. Comm'r , 89 T.C.M. 740 ( 2005 )


PRICE v. COMMISSIONER , 82 T.C.M. 938 ( 2001 )


Ebert v. Comm'r , 109 T.C.M. 1034 ( 2015 )


Huber v. Comm'r , 2015 Tax Ct. Summary LEXIS 67 ( 2015 )


Fairey v. Comm'r , 89 T.C.M. 1383 ( 2005 )


Gregory F. Teague & Rachel S. Teague ( 2023 )