This opinion cited by 12 cases:
RITCHIE v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 144 ( 2005 )
Lyle v. Commissioner , 77 T.C.M. 2106 ( 1999 )
Max Sutherland & Eric P. Decker v. Commissioner , 2018 T.C. Memo. 186 ( 2018 )
Nwachukwu v. Commissioner , 79 T.C.M. 1411 ( 2000 )
Arnold v. Comm'r , 100 T.C.M. 328 ( 2010 )
Garcia v. Comm'r , 111 T.C.M. 1087 ( 2016 )
Okiyi v. Comm'r , 2017 Tax Ct. Summary LEXIS 28 ( 2017 )
Dixon v. Commissioner , 78 T.C.M. 462 ( 1999 )
Murata v. Commissioner , 72 T.C.M. 117 ( 1996 )
Evan v. Comm'r , 88 T.C.M. 107 ( 2004 )
FRANKLIN v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 70 ( 2004 )
Story v. Comm'r , 2006 Tax Ct. Summary LEXIS 137 ( 2006 )