This opinion cited by 261 cases:

Wesley v. Comm'r , 110 T.C.M. 367 ( 2015 )


Gundotra v. Commissioner , 70 T.C.M. 17 ( 1995 )


Schwartz v. Commissioner , 68 T.C.M. 63 ( 1994 )


Mitchell v. Comm'r , 92 T.C.M. 17 ( 2006 )


Doris v. Comm'r , 2011 Tax Ct. Summary LEXIS 107 ( 2011 )


Hylton v. Comm'r , 112 T.C.M. 701 ( 2016 )


Madsen v. Comm'r , 2010 Tax Ct. Summary LEXIS 170 ( 2010 )


Crouse v. Comm'r , 101 T.C.M. 1456 ( 2011 )


MORRING v. COMMISSIONER , 70 T.C.M. 470 ( 1995 )


Peacock v. Comm'r , 83 T.C.M. 1662 ( 2002 )


RICHARDS ASSET MGMT. TRUST v. COMMISSIONER , 83 T.C.M. 1392 ( 2002 )


Thompson v. Comm'r , 137 T.C. 220 ( 2011 )


Rosato v. Comm'r , 99 T.C.M. 1156 ( 2010 )


Salloum v. Comm'r , 113 T.C.M. 1563 ( 2017 )


DOXEY v. COMMISSION OF INTERNAL REVENUE , 61 T.C.M. 2326 ( 1991 )


Sundrup v. Comm'r , 100 T.C.M. 403 ( 2010 )


Endicott v. Comm'r , 106 T.C.M. 184 ( 2013 )


Moreira v. Comm'r , 95 T.C.M. 1403 ( 2008 )


Tax Practice Mgmt. v. Comm'r , 100 T.C.M. 501 ( 2010 )


Johnston v. Commissioner , 69 T.C.M. 2283 ( 1995 )