This opinion cited by 72 cases:

Gilligan v. Comm'r , 88 T.C.M. 170 ( 2004 )


Niedzialek v. Commissioner , 60 T.C.M. 702 ( 1990 )


Wnuck v. Comm'r , 136 T.C. 498 ( 2011 )


Weatherly v. Comm'r , 104 T.C.M. 581 ( 2012 )


Brumback v. Comm'r , 93 T.C.M. 1043 ( 2007 )


Florance v. Comm'r , 97 T.C.M. 1854 ( 2009 )


Thompson v. Comm'r , 94 T.C.M. 430 ( 2007 )


Cummings v. Comm'r , 2008 Tax Ct. Memo LEXIS 307 ( 2008 )


Silver v. Comm'r , 2008 Tax Ct. Memo LEXIS 251 ( 2008 )


Precourt v. Comm'r , 99 T.C.M. 1112 ( 2010 )


Ulloa v. Comm'r , 99 T.C.M. 1280 ( 2010 )


Buckardt v. Comm'r , 100 T.C.M. 1 ( 2010 )


Barton v. Commissioner , 63 T.C.M. 1797 ( 1992 )


Ruff v. Commissioner , 60 T.C.M. 932 ( 1990 )


Leggett v. Comm'r , 90 T.C.M. 105 ( 2005 )


Lange v. Comm'r , 90 T.C.M. 157 ( 2005 )


Wetzel v. Comm'r , 90 T.C.M. 266 ( 2005 )


Yuen v. Comm'r , 92 T.C.M. 1 ( 2006 )


Abdelhak v. Comm'r , 92 T.C.M. 86 ( 2006 )


Davenport v. Comm'r , 93 T.C.M. 1026 ( 2007 )