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 )