This opinion cited by 21 cases:

Soterios and Catharine Hantzis v. Commissioner of Internal Revenue , 638 F.2d 248 ( 1981 )


Richmond Television Corporation v. United States , 345 F.2d 901 ( 1965 )


Hughes v. Comm'r , 96 T.C.M. 314 ( 2008 )


Shea v. Commissioner , 79 T.C.M. 2112 ( 2000 )


Harrell v. Comm'r , 2006 Tax Ct. Summary LEXIS 68 ( 2006 )


Campbell Taggart, Inc. v. United States , 744 F.2d 442 ( 1984 )


Stukes v. Comm'r , 2007 Tax Ct. Summary LEXIS 67 ( 2007 )


White v. Comm'r , 2007 Tax Ct. Summary LEXIS 210 ( 2007 )


Kyne v. Comm'r , 2009 Tax Ct. Summary LEXIS 98 ( 2009 )


EKEH v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 154 ( 2001 )


Wolfgram v. Comm'r , 99 T.C.M. 1287 ( 2010 )


Evan v. Comm'r , 88 T.C.M. 107 ( 2004 )


FRANKLIN v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 70 ( 2004 )


Carrick v. Comm'r , 2017 Tax Ct. Summary LEXIS 56 ( 2017 )


Arnold v. Comm'r , 100 T.C.M. 328 ( 2010 )


Dulik v. Comm'r , 2017 Tax Ct. Summary LEXIS 51 ( 2017 )


Homayoun Samadi & Sarabano Samadi v. Commissioner , 2018 T.C. Summary Opinion 27 ( 2018 )


Castillo v. Comm'r , 2015 Tax Ct. Summary LEXIS 35 ( 2015 )


Hagman v. Commissioner , 77 T.C.M. 1379 ( 1999 )


BALDWIN v. COMMISSIONER , 83 T.C.M. 1915 ( 2002 )