This opinion cited by 22 cases:
Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )
Capital One Fin. Corp. v. Comm'r , 130 T.C. 147 ( 2008 )
Capital One Financial Corporation and Subsidiaries v. Commissioner , 130 T.C. No. 11 ( 2008 )
Sun v. Commissioner , 880 F.3d 173 ( 2018 )
Greiner v. United States , 122 Fed. Cl. 139 ( 2015 )
Summit Sheet Metal Co. v. Commissioner , 72 T.C.M. 1606 ( 1996 )
FPL Group, Inc. v. Commissioner , 115 T.C. No. 38 ( 2000 )
Evans Publishing, Inc. v. Commissioner , 119 T.C. No. 14 ( 2002 )
Bank One Corporation v. Commissioner , 120 T.C. No. 11 ( 2003 )
Hall v. Commissioner , 35 T.C.M. 1399 ( 1976 )
Ruperto Roberto T/a Caborrojeno Caterers v. United States , 518 F.2d 1109 ( 1975 )
Herbert S. Witte v. Commissioner of Internal Revenue , 513 F.2d 391 ( 1975 )
Hawse , 2015 U.S. Tax Ct. LEXIS 25 ( 2015 )
Estate of Simkins v. Commissioner , 37 T.C.M. 1388 ( 1978 )
Las Cruces Oil Co. v. Commissioner , 62 T.C. 764 ( 1974 )
Joyner Family Limited Partnership, Gary Joyner Revocable Trust, A Partner Other Than the Tax Matters Partner v. Commissioner , 2019 T.C. Memo. 159 ( 2019 )
Evans v. Commissioner , 55 T.C.M. 902 ( 1988 )
Chanik v. Commissioner , 31 T.C.M. 851 ( 1972 )
Gresham v. Commissioner , 33 T.C.M. 39 ( 1974 )
Hawse v. Comm'r , 109 T.C.M. 1511 ( 2015 )
