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 )