This opinion cited by 93 cases:
Johnson v. Commissioner ( 1993 )
Peter A. Johnson and Claire P. Lyon v. Commissioner of Internal Revenue , 989 F.2d 484 ( 1993 )
Escrow Connection v. Commissioner , 73 T.C.M. 1705 ( 1997 )
ROOKS v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 72 ( 2003 )
Bruce Selig and Elaine Selig v. Commissioner , 1995 T.C. Memo. 521 ( 1995 )
Johnson v. Commissioner ( 1993 )
Alfred E. Gallade v. Commissioner , 106 T.C. No. 20 ( 1996 )
Guillermo Baez Espinosa v. Commissioner , 107 T.C. No. 9 ( 1996 )
Robins v. Commissioner , 73 T.C.M. 2879 ( 1997 )
Veneziano v. Comm'r , 102 T.C.M. 22 ( 2011 )
Ibrahim v. Comm'r , 102 T.C.M. 240 ( 2011 )
Kay v. Comm'r , 99 T.C.M. 1236 ( 2010 )
Johnson-Thomas v. Comm'r , 2010 Tax Ct. Summary LEXIS 44 ( 2010 )
DEL'GIUDICE v. COMMISSIONER , 2006 Tax Ct. Summary LEXIS 14 ( 2006 )
Korchak v. Comm'r , 2005 Tax Ct. Memo LEXIS 243 ( 2005 )
Pineda v. Comm'r , 2006 Tax Ct. Summary LEXIS 161 ( 2006 )
Nelson v. Comm'r , 97 T.C.M. 1568 ( 2009 )
Mathia v. Comm'r , 97 T.C.M. 1611 ( 2009 )
Battle v. Comm'r , 98 T.C.M. 45 ( 2009 )
BALDWIN v. COMMISSIONER , 83 T.C.M. 1915 ( 2002 )