This opinion cited by 39 cases:

David B. Greenberg v. Commissioner , 2018 T.C. Memo. 74 ( 2018 )


Rendina v. Commissioner , 72 T.C.M. 474 ( 1996 )


Sears, Roebuck & Co. v. Commissioner , 96 T.C. 61 ( 1991 )


VECO Corp. & Subsidiaries v. Commissioner , 141 T.C. 440 ( 2013 )


The Harper Group, and Includible Subsidiaries v. Commissioner of Internal Revenue Service , 979 F.2d 1341 ( 1992 )


Reserve Mechanical Corp. v. CIR ( 2022 )


Framatome Connectors USA, Inc. v. Commissioner , 118 T.C. No. 3 ( 2002 )


JHK Enters. v. Comm'r , 85 T.C.M. 1032 ( 2003 )


Kevin B. Kimberlin and Joni R. Steele v. Commissioner , 128 T.C. No. 13 ( 2007 )


Reserve Mechanical Corp. f.k.a. Reserve Casualty Corp. v. Commissioner , 2018 T.C. Memo. 86 ( 2018 )


Northern Indiana Public Service Company v. Commissioner of Internal Revenue, Cross-Appellee , 115 F.3d 506 ( 1997 )


Estate of Meriano v. Commissioner IRS ( 1998 )


in-re-teamsters-industrial-employees-welfare-fund-teamsters-industrial , 989 F.2d 132 ( 1993 )


Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner , 113 T.C. No. 26 ( 1999 )


Rodriguez v. Commissioner , 137 T.C. 174 ( 2011 )


Harper Group v. Commissioner , 96 T.C. 45 ( 1991 )


Trigon Insurance v. United States , 215 F. Supp. 2d 687 ( 2002 )


Osteopathic Med. Oncology & Hematology, P.C. v. Commissioner , 113 T.C. 376 ( 1999 )


Kimberlin v. Comm'r , 128 T.C. 163 ( 2007 )


Amerco v. Commissioner , 96 T.C. 18 ( 1991 )