This opinion cited by 24 cases:

Trout Ranch, LLC v. Commissioner , 493 F. App'x 944 ( 2012 )


United States v. Wenjing Liu , 654 F. App'x 149 ( 2016 )


Aspro, Inc. v. CIR ( 2022 )


In Re Nanovation Technologies, Inc. , 364 B.R. 308 ( 2007 )


Diane S. Blodgett v. Commissioner of Internal Revenue , 394 F.3d 1030 ( 2005 )


Diane S. Blodgett v. CIR ( 2005 )


Estate of William A. v. Cecil, Sr., Donor, William A v. Cecil, Jr., Co-Executor ( 2023 )


Quarterman v. Comm'r , 88 T.C.M. 381 ( 2004 )


Astleford v. Comm'r , 95 T.C.M. 1497 ( 2008 )


Dennis L. and Margaret J. Knudsen v. Commissioner , 131 T.C. No. 11 ( 2008 )


Hahn v. Comm'r , 2009 Tax Ct. Summary LEXIS 41 ( 2009 )


Gaggero v. Comm'r , 104 T.C.M. 682 ( 2012 )


Spireas v. Comm'r , 112 T.C.M. 262 ( 2016 )


Ruckriegel v. Comm'r , 91 T.C.M. 1035 ( 2006 )


Webber v. Comm'r , 144 T.C. 324 ( 2015 )


Zarlengo v. Comm'r , 108 T.C.M. 155 ( 2014 )


Estate of Jorgensen v. Comm'r , 97 T.C.M. 1328 ( 2009 )


Estate of Noble v. Comm'r , 89 T.C.M. 649 ( 2005 )


Tricarichi v. Comm'r , 110 T.C.M. 370 ( 2015 )


Fish v. Comm'r , 106 Tax Ct. Mem. Dec. (CCH) 608 ( 2013 )