This opinion cited by 167 cases:

JAMES v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 179 ( 2004 )


Van Arsdalen v. Comm'r , 2007 Tax Ct. Memo LEXIS 397 ( 2007 )


John E. Rogers & Frances L. Rogers v. Commissioner , 2018 T.C. Memo. 53 ( 2018 )


Christopher Schorse, and Cynthia Palabrica, Intervenor v. Commissioner , 2018 T.C. Memo. 176 ( 2018 )


Estate of Harriet Sommer v. Comm'r , 2010 Tax Ct. Summary LEXIS 207 ( 2010 )


Estate of Malkin v. Comm'r , 98 T.C.M. 57938 ( 2009 )


Hall v. Comm'r , 108 T.C.M. 199 ( 2014 )


Wagner v. Comm'r , 109 T.C.M. 1617 ( 2015 )


Scott v. Comm'r , 110 T.C.M. 275 ( 2015 )


Taft v. Comm'r , 113 T.C.M. 1312 ( 2017 )


Robinson v. Comm'r , 114 T.C.M. 457 ( 2017 )


Gerd Topsnik v. Commissioner , 143 T.C. No. 12 ( 2014 )


GILLIAM v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 39 ( 2004 )


Bartak v. Comm'r , 87 T.C.M. 1152 ( 2004 )


Goff v. Comm'r , 135 T.C. 231 ( 2010 )


Susan G. Bell v. Commissioner , 2011 T.C. Memo. 152 ( 2011 )


Stennett-Bailey v. Comm'r , 102 T.C.M. 195 ( 2011 )


Pomeroy v. Comm'r , 105 T.C.M. 1174 ( 2013 )


Shiraz Noormohamed Lakhani v. Commissioner , 142 T.C. 151 ( 2014 )


Mindy Lessard f.k.a. Mindy Tomko, and John M. Tomko, Intervenor v. Commissioner , 2017 T.C. Summary Opinion 95 ( 2017 )