This opinion cited by 307 cases:
Hauge v. Comm'r , 90 T.C.M. 538 ( 2005 )
Julie A. Toth v. Commissioner , 128 T.C. No. 1 ( 2007 )
Ahadpour v. Commissioner , 79 T.C.M. 1583 ( 2000 )
Robertson v. Commissioner , 79 T.C.M. 1725 ( 2000 )
Stukes v. Comm'r , 2007 Tax Ct. Summary LEXIS 67 ( 2007 )
Xiong v. Comm'r , 2007 Tax Ct. Summary LEXIS 99 ( 2007 )
Scofield v. Commissioner , 74 T.C.M. 1356 ( 1997 )
Douglas v. Commissioner , 75 T.C.M. 2246 ( 1998 )
Brian L. and Carole J. Nahey v. Commissioner , 111 T.C. No. 13 ( 1998 )
Metrocorp, Inc. v. Commissioner , 116 T.C. No. 18 ( 2001 )
American Stores Company and Subsidiaries v. Commissioner , 114 T.C. No. 27 ( 2000 )
David J. Lychuk and Mary K. Lychuk v. Commissioner , 116 T.C. No. 27 ( 2001 )
PAPPAS v. COMMISSIONER , 83 T.C.M. 1713 ( 2002 )
Chief Indus. v. Comm'r , 87 T.C.M. 1002 ( 2004 )
Metrocorp, Inc. v. Commissioner , 116 T.C. 211 ( 2001 )
Kellner v. Commissioner , 45 T.C.M. 356 ( 1982 )
Steinberg v. Commissioner , 46 T.C.M. 1238 ( 1983 )
Looby v. Commissioner , 71 T.C.M. 2924 ( 1996 )
George W. Guill v. Commissioner , 112 T.C. No. 22 ( 1999 )
Stevens v. Commissioner , 78 T.C.M. 230 ( 1999 )