This opinion cited by 50 cases:
Hallmark Research Collective ( 2022 )
Richards v. Commissioner , 73 T.C.M. 3224 ( 1997 )
John C. Hom & Associates, Inc. v. Commissioner , 140 T.C. No. 11 ( 2013 )
Hesse v. Commissioner , 74 T.C.M. 180 ( 1997 )
WIEST v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 32 ( 2002 )
Fraser v. Commissioner , 73 T.C.M. 2592 ( 1997 )
NAUGHTON v. COMMISSIONER , 84 T.C.M. 275 ( 2002 )
Stussy v. Comm'r , 84 T.C.M. 439 ( 2002 )
Tu Pham v. Comm'r , 103 T.C.M. 1913 ( 2012 )
Roberts v. Comm'r , 104 T.C.M. 62 ( 2012 )
Sarkissian v. Comm'r , 104 T.C.M. 389 ( 2012 )
Kaufman v. Comm'r , 2012 Tax Ct. Summary LEXIS 96 ( 2012 )
Cross v. Comm'r , 104 T.C.M. 750 ( 2012 )
Dees v. Comm'r , 113 T.C.M. 3905 ( 2017 )
Funk v. Commissioner , 79 T.C.M. 2065 ( 2000 )
Johnston v. Commissioner , 80 T.C.M. 477 ( 2000 )
Facq v. Comm'r , 91 T.C.M. 1201 ( 2006 )
Fritz v. Comm'r , 2008 Tax Ct. Summary LEXIS 82 ( 2008 )
Anderson v. Comm'r , 97 T.C.M. 1179 ( 2009 )
Freedman v. Comm'r , 100 T.C.M. 43 ( 2010 )