This opinion cited by 15 cases:

Abeid v. Comm'r , 122 T.C. 404 ( 2004 )


Cook v. Commissioner of the Internal Revenue Service , 349 F.3d 850 ( 2003 )


Davis Ex Rel. Estate of Freeman v. United States , 2007 DNH 077 ( 2007 )


Carol Negron v. United States ( 2009 )


RERI Holdings I, LLC, Harold Levine, Tax Matters Partner v. Commissioner , 143 T.C. 41 ( 2014 )


Anthony v. United States , 520 F.3d 374 ( 2008 )


Ismat M. Abeid v. Commissioner , 122 T.C. No. 24 ( 2004 )


RERI Holdings I, LLC v. Comm'r , 2017 U.S. Tax Ct. LEXIS 33 ( 2017 )


Anthony v. United States ( 2008 )


Negron v. United States , 553 F.3d 1013 ( 2009 )


Estate of Doris F. Kahn, LaSalle Bank, N.A., Trustee and v. Commissioner , 125 T.C. No. 11 ( 2005 )


RERI Holdings I, LLC, Harold Levine, Tax Matters Partner v. Commissioner , 143 T.C. No. 3 ( 2014 )


Estate of Davenport v. Comm'r , 92 T.C.M. 324 ( 2006 )


Estate of Kahn v. Comm'r , 125 T.C. 227 ( 2005 )


RERI Holdings I, LLC v. Comm'r , 143 T.C. 41 ( 2014 )