This opinion cited by 62 cases:

Weiss v. Comm'r , 147 T.C. 179 ( 2016 )


Dees v. Comm'r , 113 T.C.M. 3905 ( 2017 )


Williams v. Comm'r , 97 T.C.M. 1870 ( 2009 )


Butti v. Comm'r , 98 T.C.M. 156 ( 2009 )


Noyes v. Comm'r , 113 T.C.M. 1127 ( 2017 )


Matthew Eric Baham & Jennifer Michelle Baham v. Commissioner , 2017 T.C. Summary Opinion 85 ( 2017 )


Kathryn Bernal v. Commissioner , 120 T.C. No. 6 ( 2003 )


David D. Smith v. Commissioner , 124 T.C. No. 3 ( 2005 )


Sebastian v. Comm'r , 93 T.C.M. 1302 ( 2007 )


Maxfield v. Comm'r , 2007 Tax Ct. Summary LEXIS 81 ( 2007 )


Szulczewski v. Comm'r , 2009 Tax Ct. Summary LEXIS 140 ( 2009 )


Crouch v. Comm'r , 2009 Tax Ct. Summary LEXIS 144 ( 2009 )


Gormeley v. Comm'r , 98 T.C.M. 420 ( 2009 )


Barnes v. Comm'r , 99 T.C.M. 1128 ( 2010 )


Clevenger v. Commissioner , 75 T.C.M. 1679 ( 1998 )


Guerrero v. Commissioner , 75 T.C.M. 2530 ( 1998 )


Steven and Davina Sego v. Commissioner , 114 T.C. No. 37 ( 2000 )


Joseph D. and Wanda S. Lunsford v. Commissioner , 117 T.C. No. 16 ( 2001 )


FPL Group, Inc. v. Comm'r , 2008 Tax Ct. Memo LEXIS 146 ( 2008 )


Mattie Marie Mason v. Commissioner , 132 T.C. No. 14 ( 2009 )