This opinion cited by 261 cases:
Duncan v. Commissioner , 66 T.C.M. 420 ( 1993 )
Colella v. Commissioner , 66 T.C.M. 452 ( 1993 )
Crawford v. Commissioner , 65 T.C.M. 2540 ( 1993 )
Warden v. Commissioner , 69 T.C.M. 2432 ( 1995 )
Paquin v. Comm'r , 2010 Tax Ct. Summary LEXIS 153 ( 2010 )
O'Malley v. Comm'r , 93 T.C.M. 1064 ( 2007 )
InterTAN, Inc. v. Comm'r , 2004 Tax Ct. Memo LEXIS 5 ( 2004 )
Agronin v. Comm'r , 2009 Tax Ct. Summary LEXIS 191 ( 2009 )
Cheh , 64 T.C.M. 1291 ( 1992 )
McCarthy v. Commissioner , 79 T.C.M. 2215 ( 2000 )
Shore v. Commissioner , 59 T.C.M. 762 ( 1990 )
Ruf v. Commissioner , 65 T.C.M. 2035 ( 1993 )
Borsody v. Commissioner , 66 T.C.M. 1342 ( 1993 )
Siegal , 63 T.C.M. 3127 ( 1992 )
Curcio v. Comm'r , 99 T.C.M. 1478 ( 2010 )
BAGGAO v. COMMISSIONER , 63 T.C.M. 2778 ( 1992 )
McDaniel v. Commissioner , 77 T.C.M. 1880 ( 1999 )
Power v. Commissioner , 60 T.C.M. 1237 ( 1990 )
Findley v. Commissioner , 62 T.C.M. 219 ( 1991 )
Pryor v. Commissioner , 61 T.C.M. 2139 ( 1991 )