This opinion cited by 282 cases:
PRICE v. COMMISSIONER , 82 T.C.M. 938 ( 2001 )
Kramer v. Commissioner , 72 T.C.M. 1270 ( 1996 )
Chu v. Commissioner , 72 T.C.M. 1519 ( 1996 )
Hatch v. Commissioner , 40 T.C.M. 110 ( 1980 )
Williams v. Commissioner , 68 T.C.M. 1172 ( 1994 )
Stoller v. Commissioner , 46 T.C.M. 345 ( 1983 )
COHEN v. COMMISSIONER , 82 T.C.M. 627 ( 2001 )
Tenney v. Commissioner , 76 T.C.M. 137 ( 1998 )
DAVIS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 261 ( 2001 )
Rohlig v. Commissioner , 61 T.C.M. 2889 ( 1991 )
Miller v. Commissioner , 65 T.C.M. 2196 ( 1993 )
Villarreal v. Commissioner , 76 T.C.M. 920 ( 1998 )
Valadez v. Commissioner , 68 T.C.M. 874 ( 1994 )
Harvey v. Commissioner , 78 T.C.M. 60 ( 1999 )
Moylan v. Commissioner , 78 T.C.M. 576 ( 1999 )
Gorman v. Commissioner , 69 T.C.M. 2924 ( 1995 )
Stafford v. Commissioner , 64 T.C.M. 1199 ( 1992 )
Medlin v. Comm'r , 86 T.C.M. 141 ( 2003 )
CARMENA v. COMMISSIONER , 82 T.C.M. 184 ( 2001 )
Schaeffer v. Commissioner , 67 T.C.M. 2989 ( 1994 )