This opinion cited by 342 cases:

Smith v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 384 ( 2014 )


Glenn v. Comm'r , 105 T.C.M. 1228 ( 2013 )


Longino v. Comm'r , 105 T.C.M. 1491 ( 2013 )


Michelle DelPonte ( 2022 )


Michelle DelPonte ( 2022 )


Michelle DelPonte ( 2022 )


Michelle DelPonte ( 2022 )


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


Pen Coal Corporation, f.k.a. P&C "Bituminous Coal ", Inc. v. Commissioner , 107 T.C. No. 14 ( 1996 )


Ware v. Comm'r , 102 T.C.M. 419 ( 2011 )


Lowe v. Comm'r , 101 T.C.M. 1525 ( 2011 )


Galvan v. Comm'r , 2012 Tax Ct. Summary LEXIS 105 ( 2012 )


Cadwell v. Commissioner , 70 T.C.M. 1318 ( 1995 )


Kraft v. Commissioner , 74 T.C.M. 983 ( 1997 )


Blake v. Commissioner , 75 T.C.M. 2256 ( 1998 )


Estate Honore v. De St. Aubin , 76 T.C.M. 409 ( 1998 )


Boultbee v. Comm'r , 101 T.C.M. 1031 ( 2011 )


Solberg v. Comm'r , 102 T.C.M. 255 ( 2011 )


Stewart v. Commissioner , 76 T.C.M. 398 ( 1998 )


Christensen v. Comm'r , 90 T.C.M. 642 ( 2005 )