This opinion cited by 92 cases:

Sher v. Comm'r , 97 T.C.M. 1442 ( 2009 )


Obiakor v. Comm'r , 109 T.C.M. 1573 ( 2015 )


Weber v. Comm'r , 138 T.C. 348 ( 2012 )


Reifler v. Comm'r , 110 T.C.M. 360 ( 2015 )


Clarke v. Comm'r , 2007 Tax Ct. Summary LEXIS 52 ( 2007 )


James A. Adams and Frances A. Adams v. Commissioner , 2012 T.C. Summary Opinion 76 ( 2012 )


In Re Bradford , 35 B.R. 166 ( 1983 )


In Re Kiesner , 194 B.R. 452 ( 1996 )


Utah State Tax Commission v. Stevenson , 150 P.3d 521 ( 2006 )


Shih-Hsieh v. Commissioner , 55 T.C.M. 1286 ( 1988 )


Estate of Bender v. Commissioner , 86 T.C. 770 ( 1986 )


Cooper v. United States , 539 F. Supp. 117 ( 1982 )