This opinion cited by 322 cases:
Tribin v. Comm'r , 100 T.C.M. 331 ( 2010 )
Hill v. Comm'r , 100 T.C.M. 513 ( 2010 )
Walker v. Comm'r , 2003 Tax Ct. Memo LEXIS 336 ( 2003 )
Weaver v. Comm'r , 87 T.C.M. 1259 ( 2004 )
Maloof v. Comm'r , 2005 Tax Ct. Memo LEXIS 73 ( 2005 )
Estate of Maniglia v. Comm'r , 90 T.C.M. 427 ( 2005 )
Schneller v. Commissioner , 71 T.C.M. 2089 ( 1996 )
Wise v. Commissioner , 73 T.C.M. 2324 ( 1997 )
Taiyo Hawaii Company, Ltd. v. Commissioner , 108 T.C. 590 ( 1997 )
Intermet Corporation & Subsidiaries v. Commissioner , 111 T.C. No. 16 ( 1998 )
McGee v. Commissioner , 80 T.C.M. 438 ( 2000 )
VERMA v. COMMISSIONER , 81 T.C.M. 1720 ( 2001 )
CIM TRUST v. COMMISSIONER , 82 T.C.M. 161 ( 2001 )
Framatome Connectors USA, Inc. v. Commissioner , 118 T.C. No. 3 ( 2002 )
SHAW v. COMMISSIONER , 83 T.C.M. 1194 ( 2002 )
STEEL v. COMMISSIONER , 83 T.C.M. 1608 ( 2002 )
Antim G. v. Comm'r , 2007 Tax Ct. Summary LEXIS 108 ( 2007 )
Farah v. Comm'r , 94 T.C.M. 595 ( 2007 )
Yakira v. Commissioner , 76 T.C.M. 890 ( 1998 )
Catalano v. Commissioner , 76 T.C.M. 1029 ( 1998 )