This opinion cited by 282 cases:
Kavoosi v. Commissioner , 51 T.C.M. 993 ( 1986 )
Caglia v. Commissioner , 57 T.C.M. 1 ( 1989 )
Woodall v. Commissioner , 61 T.C.M. 1682 ( 1991 )
Nam Sik Kang v. Commissioner , 66 T.C.M. 1626 ( 1993 )
Humphrey v. Commissioner , 69 T.C.M. 2103 ( 1995 )
Seyed-Jalil Ghadiri-Asli & Mojdeh Najle-Rahim v. Commissioner , 2019 T.C. Memo. 142 ( 2019 )
Haber v. Comm'r , 2009 Tax Ct. Summary LEXIS 12 ( 2009 )
Sea Sports Center, Inc. v. Commissioner , 61 T.C.M. 2597 ( 1991 )
Koziej v. Comm'r , 2010 Tax Ct. Summary LEXIS 43 ( 2010 )
Collins v. Commissioner , 62 T.C.M. 1186 ( 1991 )
Rice v. Comm'r , 86 T.C.M. 67 ( 2003 )
HOWARD v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 125 ( 2003 )
Westby v. Comm'r , 88 T.C.M. 80 ( 2004 )
Hershberger v. Commissioner , 39 T.C.M. 811 ( 1979 )
Cooper v. Commissioner , 54 T.C.M. 334 ( 1987 )
Proctor v. Commissioner , 42 T.C.M. 725 ( 1981 )
Minter v. Commissioner , 62 T.C.M. 712 ( 1991 )
Roy v. Commissioner , 63 T.C.M. 3055 ( 1992 )
Cook v. Commissioner , 62 T.C.M. 1339 ( 1991 )
Mahigel v. Commissioner , 46 T.C.M. 1217 ( 1983 )