This opinion cited by 19 cases:
Thomas A. Wagoner v. Commissioner , 2013 T.C. Summary Opinion 14 ( 2013 )
Chapman v. Comm'r , 107 T.C.M. 1433 ( 2014 )
Swallows Holding, Ltd. v. Commissioner , 126 T.C. No. 6 ( 2006 )
Alexander v. Comm'r , 2006 Tax Ct. Summary LEXIS 30 ( 2006 )
Javorski v. Comm'r , 2010 Tax Ct. Summary LEXIS 162 ( 2010 )
Ellington v. Comm'r , 102 T.C.M. 158 ( 2011 )
Brooks v. Comm'r , 2012 Tax Ct. Memo LEXIS 24 ( 2012 )
Alfaro v. Comm'r , 84 T.C.M. 661 ( 2002 )
HEGWOOD v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 157 ( 2002 )
Stussy v. Comm'r , 86 T.C.M. 220 ( 2003 )
BRIGGS v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 23 ( 2004 )
Powerstein v. Comm'r , 102 T.C.M. 497 ( 2011 )
Dixon v. Comm'r , 91 T.C.M. 1086 ( 2006 )
Khinda v. Comm'r , 2017 Tax Ct. Summary LEXIS 32 ( 2017 )
Wagoner v. Comm'r , 2013 Tax Ct. Summary LEXIS 15 ( 2013 )
Porter v. Comm'r , 110 T.C.M. 1 ( 2015 )
Bulakites v. Comm'r , 113 T.C.M. 1384 ( 2017 )
Henry C. Williams & Sonja L. Johnson v. Commissioner , 2020 T.C. Memo. 48 ( 2020 )
Fowler v. Comm'r , 84 T.C.M. 281 ( 2002 )