This opinion cited by 46 cases:

Springer v. Comm'r , 86 T.C.M. 127 ( 2003 )


Jaffe v. Commissioner , 77 T.C.M. 2167 ( 1999 )


Maloney v. Commissioner , 80 T.C.M. 53 ( 2000 )


HUGGINS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 173 ( 2001 )


Simpson v. Comm'r , 86 T.C.M. 470 ( 2003 )


GILMORE v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 65 ( 2005 )


BARLOW v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 15 ( 2005 )


GAMER v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 169 ( 2003 )


Benzin v. Comm'r , 2009 Tax Ct. Summary LEXIS 199 ( 2009 )


Bell v. Comm'r , 102 T.C.M. 609 ( 2011 )


Mudrich v. Comm'r , 113 T.C.M. 1459 ( 2017 )


Liudmela Oksana Maciujec v. Comm'r , 2017 Tax Ct. Summary LEXIS 49 ( 2017 )


James E. Lawson & Christiane D. Lawson v. Commissioner , 2018 T.C. Summary Opinion 44 ( 2018 )


Derrick v. Comm'r , 2014 Tax Ct. Summary LEXIS 64 ( 2014 )


Baker v. Commissioner , 79 T.C.M. 2050 ( 2000 )


Johnson v. Comm'r , 107 T.C.M. 1358 ( 2014 )


GILMORE v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 52 ( 2004 )


Dato-Nodurft v. Comm'r , 87 T.C.M. 1338 ( 2004 )


Fields v. Comm'r , 96 T.C.M. 130 ( 2008 )


Kennedy v. Comm'r , 2016 Tax Ct. Summary LEXIS 61 ( 2016 )