This opinion cited by 144 cases:

Simonelli v. Comm'r , 114 T.C.M. 362 ( 2017 )


Scott A. Householder & Debra A. Householder v. Commissioner , 2018 T.C. Memo. 136 ( 2018 )


Nauman v. Commissioner , 75 T.C.M. 2497 ( 1998 )


Sandoval v. Comm'r , 100 T.C.M. 283 ( 2010 )


Smith v. Comm'r , 94 T.C.M. 574 ( 2007 )


Denise Celeste McMillan v. Commissioner , 2013 T.C. Memo. 40 ( 2013 )


Weller v. Comm'r , 102 T.C.M. 260 ( 2011 )


Rundlett v. Comm'r , 102 T.C.M. 307 ( 2011 )


Winnett v. Comm'r , 2013 Tax Ct. Summary LEXIS 25 ( 2013 )


Strode v. Comm'r , 109 T.C.M. 1599 ( 2015 )


McMillan v. Comm'r , 109 T.C.M. 1559 ( 2015 )


Pouemi v. Comm'r , 110 T.C.M. 213 ( 2015 )


Main v. Comm'r , 112 T.C.M. 1 ( 2016 )


Carmody v. Comm'r , 112 T.C.M. 651 ( 2016 )


TINNELL v. COMMISSIONER , 81 T.C.M. 1569 ( 2001 )


PRIETO v. COMMISSIONER , 82 T.C.M. 716 ( 2001 )


Healthpoint, Ltd. v. Comm'r , 102 T.C.M. 379 ( 2011 )


Huff v. Comm'r , 138 T.C. 258 ( 2012 )


Beirne v. Comm'r , 2013 Tax Ct. Summary LEXIS 2 ( 2013 )


McMillan v. Comm'r , 105 T.C.M. 1263 ( 2013 )