This opinion cited by 11 cases:

Dover Corporation & Subsidiaries, Pathway Bellows, Inc. & Subsidiary, and Measurement Systems, Inc. v. Commissioner of Internal Revenue , 148 F.3d 70 ( 1998 )


Roberts v. Comm'r , 103 T.C.M. 1787 ( 2012 )


Fayeghi v. Commissioner , 76 T.C.M. 286 ( 1998 )


McKoin v. Commissioner , 81 T.C.M. 1299 ( 2001 )


TAYLOR v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 135 ( 2003 )


Susan Bocock and Jack Carl Ryals v. Commissioner , 127 T.C. No. 12 ( 2006 )


Del Valle Villafane v. Comm'r , 99 T.C.M. 1501 ( 2010 )


Ramsay v. Comm'r , 2017 Tax Ct. Memo LEXIS 227 ( 2017 )


Dover Corp. v. Commissioner , 74 T.C.M. 204 ( 1997 )


BARKLEY v. COMMISSIONER , 81 T.C.M. 1552 ( 2001 )


Jordan v. Commissioner , 91 T.C.M. 1129 ( 2006 )