This opinion cited by 827 cases:

David and Lynette Kindred v. Commissioner of Internal Revenue , 454 F.3d 688 ( 2006 )


Dogwood Forest Rest Home, Inc. v. United States , 181 F. Supp. 2d 554 ( 2001 )


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Boyd v. Comm'r , 105 T.C.M. 1605 ( 2013 )


ROBERTS v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 145 ( 2005 )


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Michael A. Wills & Anita F. Wills v. Commissioner , 2015 T.C. Summary Opinion 50 ( 2015 )


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Hampton Software Dev., LLC v. Comm'r , 111 T.C.M. 1165 ( 2016 )


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Carter v. Comm'r , 2016 Tax Ct. Summary LEXIS 38 ( 2016 )


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