This opinion cited 27 cases:
Cutler v. Comm'r , 105 T.C.M. 1704 ( 2013 )
BEECROFT v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 273 ( 2001 )
Aaron v. Comm'r , 87 T.C.M. 1087 ( 2004 )
Estate of Cowser v. Commissioner , 80 T.C. 783 ( 1983 )
Benbow v. Commissioner , 82 T.C. 941 ( 1984 )
Cerone v. Commissioner , 87 T.C. 1 ( 1986 )
Foundation of Human Understanding v. Commissioner , 88 T.C. 1341 ( 1987 )
Fowler v. Commissioner , 98 T.C. 503 ( 1992 )
TREVINO v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 149 ( 2002 )
Warfield v. Commissioner , 84 T.C. 179 ( 1985 )
Kwestel v. Comm'r , 93 T.C.M. 1288 ( 2007 )
Richard E. and Mary Ann Hurst v. Commissioner , 124 T.C. No. 2 ( 2005 )
Tigers Eye Trading, LLC v. Comm'r , 138 T.C. 67 ( 2012 )
Amerco v. Commissioner , 96 T.C. 18 ( 1991 )
Scar v. Commissioner , 81 T.C. 855 ( 1983 )
Maloof v. Comm'r , 2005 Tax Ct. Memo LEXIS 73 ( 2005 )
Vahlsing Christina Corp. v. Commissioner , 50 T.C.M. 75 ( 1985 )
HODDER v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 141 ( 2001 )
Boulden v. Commissioner , 70 T.C.M. 216 ( 1995 )
BEST LIFE ASSUR. CO. v. COMMISSIONER , 79 T.C.M. 1909 ( 2000 )