This opinion cited by 64 cases:

Simpson v. United States , 17 F. Supp. 2d 972 ( 1998 )


Harmon v. Comm'r , 2007 Tax Ct. Summary LEXIS 132 ( 2007 )


Duby v. Comm'r , 85 T.C.M. 828 ( 2003 )


Hospital Corporation of America and Subsidiaries v. Commissioner , 107 T.C. No. 6 ( 1996 )


Paulson v. Commissioner , 72 T.C.M. 1600 ( 1996 )


General Dynamics Corporation and Subsidiaries v. Commissioner , 108 T.C. No. 9 ( 1997 )


Square D Company and Subsidiaries v. Commissioner , 109 T.C. No. 9 ( 1997 )


Gonzales v. Commissioner , 78 T.C.M. 527 ( 1999 )


White v. Commissioner , 72 T.C.M. 786 ( 1996 )


JONES v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 66 ( 2003 )


BOULDEN v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 96 ( 2004 )


CRAMER v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 2 ( 2003 )


Himes v. Comm'r , 99 T.C.M. 1390 ( 2010 )


TAYLOR v. COMMISSIONER , 2006 Tax Ct. Summary LEXIS 12 ( 2006 )


KALUBI v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 64 ( 2003 )


Labozetta v. Comm'r , 2006 Tax Ct. Summary LEXIS 22 ( 2006 )


Mordkin v. Commissioner , 71 T.C.M. 2796 ( 1996 )


Matthews v. Comm'r , 95 T.C.M. 1486 ( 2008 )


MELTON v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 114 ( 2005 )


Schultheiss v. Comm'r , 2005 Tax Ct. Summary LEXIS 150 ( 2005 )