This opinion cited by 167 cases:
CHADWICK v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 36 ( 2005 )
SIDDONS v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 154 ( 2005 )
Hendricks v. Comm'r , 89 T.C.M. 1004 ( 2005 )
Levy v. Comm'r , 2005 Tax Ct. Memo LEXIS 92 ( 2005 )
McClelland v. Comm'r , 89 T.C.M. 1329 ( 2005 )
Madden v. Comm'r , 91 T.C.M. 652 ( 2006 )
Barnes v. Comm'r , 88 T.C.M. 479 ( 2004 )
George v. Comm'r , 88 T.C.M. 456 ( 2004 )
Abelein v. Comm'r , 88 T.C.M. 549 ( 2004 )
Nelson v. Comm'r , 89 T.C.M. 685 ( 2005 )
Garber Industries Holding Co., Inc. v. Commissioner , 124 T.C. No. 1 ( 2005 )
GLENN v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 67 ( 2005 )
Haltom v. Comm'r , 90 T.C.M. 258 ( 2005 )
SYLVE v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 160 ( 2005 )
Rosenthal v. Comm'r , 87 T.C.M. 1183 ( 2004 )
Keitz v. Comm'r , 87 T.C.M. 1118 ( 2004 )
Vuxta v. Comm'r , 87 T.C.M. 1160 ( 2004 )
Barriga v. Comm'r , 2004 Tax Ct. Memo LEXIS 102 ( 2004 )
Durham v. Comm'r , 88 T.C.M. 120 ( 2004 )
Lopez v. Comm'r , 89 T.C.M. 810 ( 2005 )