This opinion cited by 25 cases:
Cooper River Office Bldg. Assocs. v. Commissioner , 71 T.C.M. 1849 ( 1996 )
Nevada Partners Fund, LLC Ex Rel. Sapphire II, Inc. v. United States , 714 F. Supp. 2d 598 ( 2010 )
Winn-Dixie Stores v. Comm'r , 113 T.C. 254 ( 1999 )
Long Term Capital Holdings v. United States , 330 F. Supp. 2d 122 ( 2004 )
Douglas v. United States , 410 F. Supp. 2d 292 ( 2006 )
Tifd Iii-E Inc. v. United States , 342 F. Supp. 2d 94 ( 2004 )
Bank of N.Y. Mellon v. Comm'r Am. Int'l Grp., Inc. v. United States ( 2015 )
ACM Partnership v. Commissioner IRS (Part I) ( 1998 )
Lee v. Commissioner , 73 T.C.M. 2545 ( 1997 )
Winn-Dixie Stores, Inc. and Subsidiaries v. Commissioner , 113 T.C. No. 21 ( 1999 )
CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. Commissioner , 144 T.C. 161 ( 2015 )
United States v. Wexler ( 1994 )
Anthony Ranciato and Lucille Ranciato v. Commissioner of Internal Revenue , 52 F.3d 23 ( 1995 )
UPS v. Comr. of IRS , 254 F.3d 1014 ( 2001 )
CNT Investors, LLC v. Comm'r , 144 T.C. 161 ( 2015 )
Lieber v. Commissioner , 66 T.C.M. 722 ( 1993 )
Alessandra v. Commissioner , 69 T.C.M. 2768 ( 1995 )
Jonathan T. Bromwell & Assocs. v. Commissioner , 66 T.C.M. 799 ( 1993 )
Dixon v. Commissioner , 62 T.C.M. 1440 ( 1991 )
Arrowhead Mt. Getaway v. Commissioner , 69 T.C.M. 1805 ( 1995 )
