This opinion cited by 16 cases:

Life Care Communities of Am. v. Commissioner , 73 T.C.M. 2094 ( 1997 )


Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner v. Commissioner , 141 T.C. 477 ( 2013 )


Crescent Holdings LLC, Arthur W. & Joleen H. Fields, A Partner Other Than the Tax Matters Partner v. Commissioner , 141 T.C. No. 15 ( 2013 )


Anthony Theophilos Patricia A. Theophilos v. Commissioner Internal Revenue Service , 85 F.3d 440 ( 1996 )


Chef's Choice Produce, Ltd. v. Commissioner , 95 T.C. 388 ( 1990 )


August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue Service , 4 F.3d 709 ( 1993 )


Grossman v. Commissioner , 55 T.C.M. 1155 ( 1988 )


Countess Heart Watch Partnership v. Commissioner , 57 T.C.M. 403 ( 1989 )


Mayhew v. Commissioner , 63 T.C.M. 1984 ( 1992 )


Estate of Somashekar v. Commissioner , 53 T.C.M. 315 ( 1987 )


Crescent Holdings, LLC v. Comm'r , 141 T.C. 477 ( 2013 )


Campbell v. Commissioner , 59 T.C.M. 236 ( 1990 )


Hudson v. Commissioner , 60 T.C.M. 1166 ( 1990 )


Larson v. Commissioner , 55 T.C.M. 1637 ( 1988 )


Theophilos v. Commissioner , 67 T.C.M. 2106 ( 1994 )


L&B Land Lease Group 82-4 v. Commissioner , 53 T.C.M. 902 ( 1987 )