This opinion cited by 65 cases:

Xenakis v. US DEPARTMENT OF TREASURY, IRS , 281 B.R. 585 ( 2001 )


Gregory J. Podlucky & Karla S. Podlucky ( 2022 )


Wallace v. Commissioner , 73 T.C.M. 1766 ( 1997 )


Bennett v. Commissioner , 73 T.C.M. 2389 ( 1997 )


Senter v. Comm'r , 70 T.C.M. 54 ( 1995 )


Bennett v. Commissioner , 75 T.C.M. 1945 ( 1998 )


Smith v. Commissioner , 75 T.C.M. 2155 ( 1998 )


Cebollero v. Commissioner , 60 T.C.M. 1379 ( 1990 )


Vessio v. Commissioner , 59 T.C.M. 495 ( 1990 )


Sam Kong Fashions, Inc. v. Comm'r , 89 T.C.M. 1503 ( 2005 )


Nicholson v. Commissioner , 65 T.C.M. 2478 ( 1993 )


Sullivan v. Commissioner , 56 T.C.M. 1114 ( 1989 )


Roman V, Inc. v. Commissioner , 52 T.C.M. 1278 ( 1987 )


Callahan v. Comm'r , 105 T.C.M. 1775 ( 2013 )


Bertram Russell v. Commissioner , 2019 T.C. Memo. 146 ( 2019 )


Berkery v. Commissioner , 91 T.C. 179 ( 1988 )


Shih-Hsieh v. Commissioner , 52 T.C.M. 881 ( 1986 )


Sutherland v. Commissioner , 71 T.C.M. 1665 ( 1996 )


Andrews v. Commissioner , 76 T.C.M. 381 ( 1998 )


I.L. Constr., Inc. v. Commissioner , 57 T.C.M. 264 ( 1989 )