This opinion cited by 48 cases:
River City Ranches 1, Ltd. v. Comm'r , 85 T.C.M. 1365 ( 2003 )
Smith v. Commissioner , 71 T.C.M. 3213 ( 1996 )
Sturman v. Commissioner , 71 T.C.M. 3039 ( 1996 )
Webb v. Commissioner , 71 T.C.M. 2004 ( 1996 )
Osserman v. Commissioner , 71 T.C.M. 2892 ( 1996 )
Sodoma v. Commissioner , 71 T.C.M. 3178 ( 1996 )
Whirlpool Financial Corporation & Consolidated Subsidiaries v. Commissioner , 154 T.C. No. 9 ( 2020 )
Forkston Fireworks Mfg. Co. v. Commissioner , 75 T.C.M. 2352 ( 1998 )
Katz v. Comm'r , 87 T.C.M. 1222 ( 2004 )
Enax v. Comm'r , 98 T.C.M. 18 ( 2009 )
Prinster v. Comm'r , 2009 Tax Ct. Summary LEXIS 99 ( 2009 )
Kupersmit v. Comm'r , 108 T.C.M. 593 ( 2014 )
Gardner v. Comm'r , 2015 Tax Ct. Summary LEXIS 43 ( 2015 )
Allen v. Comm'r , 111 T.C.M. 1058 ( 2016 )
Sands v. Commissioner , 73 T.C.M. 2398 ( 1997 )
Graham v. Comm'r , 89 T.C.M. 981 ( 2005 )
Boettner v. Commissioner , 76 T.C.M. 622 ( 1998 )
Foster v. Comm'r , 71 T.C.M. 3181 ( 1996 )
Campbell v. Commissioner , 81 T.C.M. 1241 ( 2001 )
STRONG v. COMMISSIONER , 81 T.C.M. 1557 ( 2001 )