This opinion cited by 121 cases:

Rozpad v. Commissioner , 74 T.C.M. 1264 ( 1997 )


Burditt v. Commissioner , 77 T.C.M. 1767 ( 1999 )


Campbell v. Comm'r , 2007 Tax Ct. Summary LEXIS 49 ( 2007 )


Hawkins v. Comm'r , 94 T.C.M. 310 ( 2007 )


Colquitt v. Comm'r , 2009 Tax Ct. Summary LEXIS 27 ( 2009 )


Braddock v. Comm'r , 2016 Tax Ct. Summary LEXIS 47 ( 2016 )


Brandriet v. Commissioner , 80 T.C.M. 420 ( 2000 )


Gross v. Commissioner , 80 T.C.M. 648 ( 2000 )


BANAITIS v. COMMISSIONER , 83 T.C.M. 1053 ( 2002 )


Montgomery v. Comm'r , 85 T.C.M. 985 ( 2003 )


Emmanuel L. Roco v. Commissioner , 121 T.C. No. 10 ( 2003 )


Vincent v. Comm'r , 2005 Tax Ct. Memo LEXIS 95 ( 2005 )


Dickerson v. Commissioner , 81 T.C.M. 1253 ( 2001 )


Greenberg v. Comm'r , 101 T.C.M. 1058 ( 2011 )


Suzanne Marie Thornhill v. William Scott Thornhill ( 2023 )


Dekalb County, Georgia v. United States , 108 Fed. Cl. 681 ( 2013 )


In Re Jones , 88 P.3d 424 ( 2004 )


Eaglehawk Carbon, Inc. v. United States , 122 Fed. Cl. 209 ( 2015 )


Nish v. Cohen , 95 F. Supp. 2d 497 ( 2000 )


Cyprus Plateau Mining Corp. v. Commonwealth Ins. Co. , 972 F. Supp. 1379 ( 1997 )