This opinion cites 11 cases:

Dunavant v. Commissioner , 63 T.C. 316 ( 1974 )


Hilborn v. Commissioner , 85 T.C. 677 ( 1985 )


Stonegate Family Holdings, Inc. v. Revolutionary Trails, Inc. , 900 N.Y.S.2d 494 ( 2010 )


Fisher v. Giuliani , 720 N.Y.S.2d 50 ( 2001 )


In re New York State Urban Development Corp. , 765 N.Y.S.2d 239 ( 2003 )


Penn Central Transportation Co. v. New York City , 98 S. Ct. 2646 ( 1978 )


Sundstrand Corporation v. Commissioner of Internal Revenue , 17 F.3d 965 ( 1994 )


Commissioner v. Simmons , 646 F.3d 6 ( 2011 )


Sundstrand Corp. v. Commissioner , 98 T.C. 518 ( 1992 )


Wolfsen Land & Cattle Co. v. Commissioner , 72 T.C. 1 ( 1979 )


Bond v. Commissioner , 100 T.C. 32 ( 1993 )