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 )