This opinion cited by 11 cases:

Zeluck v. Comm'r , 103 T.C.M. 1537 ( 2012 )


Koch Industries, Inc. and Subsidiaries v. United States , 564 F. Supp. 2d 1276 ( 2008 )


Rood v. Commissioner , 71 T.C.M. 3125 ( 1996 )


2925 Briarpark, Ltd. v. Commissioner , 73 T.C.M. 3218 ( 1997 )


JONES v. COMMISSIONER , 74 T.C.M. 473 ( 1997 )


Miller v. Comm'r , 91 T.C.M. 1267 ( 2006 )


ALEGRIA v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 9 ( 2005 )


Rivera v. Commissioner , 66 T.C.M. 1682 ( 1993 )


Marcaccio v. Commissioner , 69 T.C.M. 2420 ( 1995 )


Friedman v. Commissioner , 75 T.C.M. 2383 ( 1998 )


DE SHON v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 49 ( 2005 )