This opinion cited by 13 cases:

Estate of Smith v. Comm'r ( 2004 )


Cinema '84, Richard M. Greenberg, Tax Matters Partner, Garlon J. Reigler, a Non-Participating Partner v. Commissioner of Internal Revenue ( 2005 )


William A. Stewart v. Commissioner ( 2006 )


Douglas P. Snow & Deborah J. Snow v. Commissioner ( 2014 )


Cinema '84, Richard M. Greenberg, Tax Matters Partner v. Commissioner ( 2004 )


Estate of Algerine Allen Smith, James Allen Smith v. Commissioner ( 2004 )


Cinema '84 v. Comm'r ( 2004 )


Snow v. Comm'r ( 2014 )


Seven W. Enterprises, Inc. & Subsidiaries v. Commissioner ( 2013 )


Douglas P. Snow & Deborah J. Snow v. Commissioner ( 2014 )


Charles E. Shepherd v. Commissioner of Internal Revenue ( 1998 )


Guralnik v. Comm'r ( 2016 )


Lewis v. Comm'r ( 2005 )