This opinion cited by 12 cases:
Quick Trust v. Commissioner , 54 T.C. 1336 ( 1970 )
Carpenter Family Invs., LLC v. Comm'r , 136 T.C. 373 ( 2011 )
Bishop v. United States , 338 F. Supp. 1336 ( 1970 )
Carpenter Family Investments, LLC, Carpenter Capital Management, LLC, Tax Matters Partner v. Commissioner , 136 T.C. 373 ( 2011 )
Salman Ranch Ltd. v. United States , 573 F.3d 1362 ( 2009 )
Walter D. Taylor and Carolyn H. Taylor v. United States , 417 F.2d 991 ( 1969 )
CIR v. MITA ( 2011 )
UTAM, Ltd. v. Comm'r , 98 T.C.M. 422 ( 2009 )
Beard v. COMMISSIONER OF INTERNAL REVENUE , 633 F.3d 616 ( 2011 )
Benson v. Comm'r , 91 T.C.M. 925 ( 2006 )
Estate of Fry v. Commissioner , 88 T.C. 1020 ( 1987 )
CC&F W. Operations Ltd. Pshp. v. Commissioner , 80 T.C.M. 345 ( 2000 )