This opinion cited by 72 cases:

Brenner v. Comm'r , 88 T.C.M. 212 ( 2004 )


Barnes v. Comm'r , 88 T.C.M. 479 ( 2004 )


Florance v. Comm'r , 89 T.C.M. 945 ( 2005 )


Florance v. Comm'r , 89 T.C.M. 942 ( 2005 )


Meeker v. Comm'r , 89 T.C.M. 1455 ( 2005 )


Delgado v. Comm'r , 90 T.C.M. 108 ( 2005 )


The Nis Family Trust v. Commissioner , 115 T.C. No. 37 ( 2000 )


FUJIYAMA v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 210 ( 2001 )


MYERS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 250 ( 2001 )


CORCORAN v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 18 ( 2002 )


MONAGHAN v. COMMISSIONER , 83 T.C.M. 1102 ( 2002 )


Brian G. Takaba v. Commissioner , 119 T.C. No. 18 ( 2002 )