This opinion cited by 342 cases:
Pelham v. Comm'r , 82 T.C.M. 164 ( 2001 )
Brittain v. Commissioner , 63 T.C.M. 3004 ( 1992 )
Bermingham v. Commissioner , 67 T.C.M. 2200 ( 1994 )
Sparkman v. Comm'r , 89 T.C.M. 1418 ( 2005 )
Visser , 65 T.C.M. 1734 ( 1993 )
Owens v. Commissioner , 74 T.C.M. 1320 ( 1997 )
Kovachevich v. Comm'r , 2007 Tax Ct. Summary LEXIS 186 ( 2007 )
Daoust v. Commissioner , 67 T.C.M. 2914 ( 1994 )
Kitcher v. Commissioner , 51 T.C.M. 372 ( 1986 )
Coates v. Comm'r , 112 T.C.M. 470 ( 2016 )
Denali Dental Services v. Commissioner , 58 T.C.M. 13 ( 1989 )
Balice v. Comm'r , 98 T.C.M. 191 ( 2009 )
Zampini v. Commissioner , 62 T.C.M. 475 ( 1991 )
Johnson v. Commissioner , 116 T.C. 111 ( 2001 )
Burkes v. Commissioner , 75 T.C.M. 1772 ( 1998 )
Cao v. Commissioner , 67 T.C.M. 2171 ( 1994 )
Roy v. Commissioner , 63 T.C.M. 3055 ( 1992 )
Todd v. Commissioner , 63 T.C.M. 1918 ( 1992 )
Kemmerer v. Commissioner , 66 T.C.M. 550 ( 1993 )
Weiler v. Commissioner , 60 T.C.M. 1137 ( 1990 )