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 )