This opinion cited by 44 cases:
GUSSIE v. COMMISSIONER , 82 T.C.M. 906 ( 2001 )
WAPNICK v. COMMISSIONER , 83 T.C.M. 1245 ( 2002 )
YANG-WU v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 72 ( 2002 )
EDWARDS v. COMMISSIONER , 84 T.C.M. 24 ( 2002 )
ESTATE OF FRANK JOHNSON v. COMMISSIONER , 2001 Tax Ct. Memo LEXIS 265 ( 2001 )
McQuatters v. Commissioner , 75 T.C.M. 1909 ( 1998 )
Gleason v. Comm'r , 101 T.C.M. 1743 ( 2011 )
Dunne v. Comm'r , 95 T.C.M. 1236 ( 2008 )
Fields v. Commissioner , 78 T.C.M. 1167 ( 1999 )
Enis v. Comm'r , 2017 Tax Ct. Memo LEXIS 222 ( 2017 )
Judy v. Commissioner , 73 T.C.M. 2808 ( 1997 )
HELMICH v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 108 ( 2001 )
Flood v. Commissioner , 81 T.C.M. 1175 ( 2001 )
Randy McRae & Shelby McRae v. Commissioner , 2019 T.C. Memo. 163 ( 2019 )
O'Toole v. Comm'r , 84 T.C.M. 471 ( 2002 )
Kevin E. Rushing v. Commissioner , 2018 T.C. Memo. 23 ( 2018 )
Texas Speed Distribs., Inc. v. Commissioner , 66 T.C.M. 834 ( 1993 )
Edgmon v. Commissioner , 66 T.C.M. 1093 ( 1993 )
Thrower v. Comm'r , 85 T.C.M. 1312 ( 2003 )
Estate of Lauder v. Commissioner , 68 T.C.M. 985 ( 1994 )