This opinion cited 12 cases:
Cutillar v. Commissioner , 71 T.C.M. 2658 ( 1996 )
Wade v. Commissioner , 76 T.C.M. 3 ( 1998 )
Dew v. Commissioner , 77 T.C.M. 1344 ( 1999 )
Hord v. Commissioner , 79 T.C.M. 1958 ( 2000 )
Austin v. Comm'r , 93 T.C.M. 684 ( 2007 )
Smith v. Comm'r , 140 T.C. 48 ( 2013 )
Deborah L. Smith v. Commissioner , 140 T.C. No. 3 ( 2013 )
Terrie Elaine Banks v. Comm'r , 2006 Tax Ct. Summary LEXIS 98 ( 2006 )
Sanchez v. Comm'r , 108 T.C.M. 486 ( 2014 )
Roberts v. Commissioner , 76 T.C.M. 298 ( 1998 )
Burnside v. Commissioner , 77 T.C.M. 1568 ( 1999 )
Sara M. Thomas & David A. Thomas v. Commissioner ( 2020 )