This opinion cited by 282 cases:
BALOT v. COMMISSIONER , 81 T.C.M. 1409 ( 2001 )
Hintze v. Commissioner , 81 T.C.M. 1386 ( 2001 )
KLING v. COMMISSIONER , 81 T.C.M. 1448 ( 2001 )
NILSEN v. COMMISSIONER , 82 T.C.M. 7 ( 2001 )
Van Heemst v. Commissioner , 72 T.C.M. 26 ( 1996 )
Ghadiri v. Commissioner , 72 T.C.M. 1383 ( 1996 )
Ahmad v. Commissioner , 73 T.C.M. 2052 ( 1997 )
West v. Comm'r , 103 T.C.M. 1798 ( 2012 )
Balabanian v. Commissioner , 74 T.C.M. 1439 ( 1997 )
Smith v. Commissioner , 66 T.C.M. 973 ( 1993 )
Rodenbaugh v. Commissioner , 42 T.C.M. 1408 ( 1981 )
Huff v. Commissioner , 56 T.C.M. 838 ( 1988 )
Sanai v. Commissioner , 60 T.C.M. 846 ( 1990 )
Estate of Whitt v. Commissioner , 46 T.C.M. 118 ( 1983 )
Forest L. Buckmaster v. Commissioner , 1997 T.C. Memo. 236 ( 1997 )
Tandon v. Commissioner , 75 T.C.M. 1819 ( 1998 )
Zipp v. Commissioner , 76 T.C.M. 682 ( 1998 )
Margolis v. Commissioner , 77 T.C.M. 1297 ( 1999 )
Palmarini Inc. ( 2022 )
Philip N. Rose & Leanna Rose v. Commissioner , 2019 T.C. Memo. 73 ( 2019 )