This opinion cited by 31 cases:
Carpenter Corp. v. Dept., Rev. Ser., No. Cv98-0492498s (Aug. 9, 2000) , 27 Conn. L. Rptr. 709 ( 2000 )
Romer v. Commissioner , 71 T.C.M. 3202 ( 1996 )
Estate of Wright v. Commissioner , 73 T.C.M. 1863 ( 1997 )
Estate of Richard R. Simplot v. Commissioner , 112 T.C. No. 13 ( 1999 )
Libutti v. Commissioner , 71 T.C.M. 2343 ( 1996 )
Erickson Post Acquisition, Inc. v. Comm'r , 86 T.C.M. 111 ( 2003 )
Sun v. Commissioner , 880 F.3d 173 ( 2018 )
Estate of Mitchell v. Commissioner , 74 T.C.M. 872 ( 1997 )
Al Zuni of Arizona, Inc. v. Commissioner , 1999 T.C. Memo. 74 ( 1999 )
Estate of Foote v. Commissioner , 77 T.C.M. 1356 ( 1999 )
Cherry v. Comm'r , 105 T.C.M. 1010 ( 2013 )
Eric F. Saltzman and Victoria M. Saltzman v. Commissioner of Internal Revenue, Arnold Saltzman and Joan Saltzman v. Commissioner of Internal Revenue , 131 F.3d 87 ( 1997 )
Burke v. Commissioner , 70 T.C.M. 1630 ( 1995 )
Gow v. Commissioner , 79 T.C.M. 1680 ( 2000 )
SMARTHEALTH, INC. v. COMMISSIONER , 81 T.C.M. 1777 ( 2001 )
Bank One Corporation v. Commissioner , 120 T.C. No. 11 ( 2003 )
Estate of Simplot v. Comm'r , 112 T.C. 130 ( 1999 )
Mayo v. Comm'r , 136 T.C. 81 ( 2011 )
Nathel v. Commissioner , 615 F.3d 83 ( 2010 )
In Re Curcio , 21 Fla. L. Weekly Fed. B 312 ( 2008 )
