This opinion cited by 342 cases:

BREWER v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 28 ( 2005 )


Schick v. Comm'r , 2006 Tax Ct. Summary LEXIS 172 ( 2006 )


Meade v. Comm'r , 92 T.C.M. 307 ( 2006 )


Exploratory Research, Inc. v. Comm'r , 95 T.C.M. 1347 ( 2008 )


McHan v. Commissioner , 73 T.C.M. 2342 ( 1997 )


Goettee v. Commissioner , 74 T.C.M. 844 ( 1997 )


Tree-Tech, Inc. v. Comm'r , 102 T.C.M. 31 ( 2011 )


SCHAPER v. COMMISSIONER , 84 T.C.M. 193 ( 2002 )


Pack v. Comm'r , 84 T.C.M. 551 ( 2002 )


Harper v. Comm'r , 2008 Tax Ct. Summary LEXIS 104 ( 2008 )


Dixon v. Comm'r , 91 T.C.M. 1086 ( 2006 )


Byers v. Commissioner , 2017 Tax Ct. Memo LEXIS 25 ( 2017 )


Busch v. Comm'r , 114 T.C.M. 260 ( 2017 )


Pacific Management Group, BSC Leasing, Inc., Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 131 ( 2018 )


Gardner v. Comm'r , 2015 Tax Ct. Summary LEXIS 43 ( 2015 )


Endeavor Partners Fund, LLC v. Comm'r , 111 T.C.M. 1055 ( 2016 )


Sara M. Thomas & David A. Thomas v. Commissioner ( 2020 )


Roy A. Nutt & Bonnie W. Nutt ( 2023 )


Antawn Jamal Sanders ( 2023 )


Joshua Elias Raffaelli ( 2023 )