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 )