This opinion cited by 20 cases:
Compaq Computer Corporation & Subsidiaries v. Commissioner , 277 F.3d 778 ( 2001 )
Richard D. Frazier and Yvonne Frazier v. Commissioner , 111 T.C. No. 11 ( 1998 )
Ogden v. Commissioner , 84 T.C. 871 ( 1985 )
Lewis Arthur Merryman v. Commissioner of Internal Revenue, Michael A. Carroll and Margaret W. Carroll v. Commissioner of Internal Revenue , 873 F.2d 879 ( 1989 )
Frazier v. Commissioner , 111 T.C. 243 ( 1998 )
Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue , 862 F.2d 1486 ( 1989 )
Anagnoston v. Comm'r , 68 T.C.M. 146 ( 1994 )
Yelding v. Comm'r , 61 T.C.M. 3017 ( 1991 )
Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United States , 659 F.3d 466 ( 2011 )
H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue Service , 668 F.2d 1382 ( 1981 )
Mary K.S. Ogden v. Commissioner of Internal Revenue , 788 F.2d 252 ( 1986 )
Pearlstein v. Commissioner , 58 T.C.M. 699 ( 1989 )
Standard Commodities Import & Export Corp. v. Commissioner , 44 T.C.M. 513 ( 1982 )
Goldfine v. Commissioner , 80 T.C. 843 ( 1983 )
In Re Enron Corp. Securities, Derivative & Erisa Lit. , 761 F. Supp. 2d 504 ( 2011 )
Rasmussen v. Commissioner , 63 T.C.M. 2710 ( 1992 )
Martin v. Commissioner , 43 T.C.M. 1216 ( 1982 )
Young v. Commissioner , 54 T.C.M. 119 ( 1987 )
Durand A. Holladay and Blanche F. Holladay v. Commissioner of Internal Revenue , 649 F.2d 1176 ( 1981 )
Estate of Ballantyne v. Comm'r , 83 T.C.M. 1896 ( 2002 )
