This opinion cited by 282 cases:

James L. Doyal and Colleen N. Doyal v. Commissioner of Internal Revenue , 616 F.2d 1191 ( 1980 )


Energy Research & Generation, Inc. v. Comm'r , 101 T.C.M. 1205 ( 2011 )


Gutierrez v. Comm'r , 86 T.C.M. 611 ( 2003 )


Yoshihara v. Commissioner , 78 T.C.M. 789 ( 1999 )


Padgett Coventry Price v. Comm'r , 87 T.C.M. 1239 ( 2004 )


Roudakov v. Comm'r , 108 T.C.M. 319 ( 2014 )


McCARRON v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 14 ( 2004 )


KIVETT v. COMMISSIONER , 2006 Tax Ct. Summary LEXIS 17 ( 2006 )


Palisi v. Comm'r , 2017 Tax Ct. Summary LEXIS 34 ( 2017 )


Garada v. Comm'r , 2016 Tax Ct. Summary LEXIS 2 ( 2016 )


Tzivleris v. Comm'r , 2016 Tax Ct. Summary LEXIS 27 ( 2016 )


Nguyen v. Comm'r , 111 T.C.M. 1600 ( 2016 )


Karim Gobran & Ashley Smith-Gobran ( 2023 )


Lawrence James Saccato ( 2023 )


Cox v. Commissioner , 66 T.C.M. 1430 ( 1993 )


Ekwenugo v. Comm'r , 102 T.C.M. 321 ( 2011 )


Martha G. Smith & George S. Lakner v. Commissioner , 2018 T.C. Memo. 127 ( 2018 )


Na v. Comm'r , 109 T.C.M. 1089 ( 2015 )


Khuong Duong v. Comm'r , 109 T.C.M. 1476 ( 2015 )


Epitome Sys. v. Comm'r , 109 T.C.M. 1556 ( 2015 )