This opinion cited by 28 cases:

Hendeles v. Comm'r , 2008 Tax Ct. Memo LEXIS 204 ( 2008 )


Scibilia v. Comm'r , 89 T.C.M. 1043 ( 2005 )


Clovis I v. Commissioner , 88 T.C. 980 ( 1987 )


Versteeg v. Commissioner , 91 T.C. 339 ( 1988 )


Barnes v. Comm'r , 130 T.C. 248 ( 2008 )


Estate of Hunt v. United States , 103 F. App'x 475 ( 2004 )


U.S. Auto Sales, Inc. v. Commissioner , 153 T.C. No. 5 ( 2019 )


walter-r-ripley-donee-transferee-of-mildred-m-ripley-donor-melynda-h , 103 F.3d 332 ( 1996 )


Qinetiq US Holdings, Inc. & Subsidiaries v. Commissioner of Internal Revenue , 845 F.3d 555 ( 2017 )


Roberts v. Comm'r , 104 T.C.M. 62 ( 2012 )


Judith A. Barnes, f.k.a. Judith Genrich v. Commissioner , 130 T.C. No. 14 ( 2008 )


R. Edwin Brown v. United States , 962 F.2d 6 ( 1992 )


Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue , 814 F.2d 1363 ( 1987 )


W.M. Spector and James M. Stokes v. Commissioner of Internal Revenue , 790 F.2d 51 ( 1986 )


Richard L. Abrams v. Commissioner of Internal Revenue , 814 F.2d 1356 ( 1987 )


Ramon Portillo and Dolores Portillo v. Commissioner of Internal Revenue , 932 F.2d 1128 ( 1991 )


General Mills, Inc. v. United States ( 2020 )


Hesse v. Commissioner , 74 T.C.M. 180 ( 1997 )


Johnson v. Commissioner , 61 T.C.M. 2254 ( 1991 )


Richardson v. Commissioner , 62 T.C.M. 638 ( 1991 )