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 )