This opinion cited by 13 cases:
Estate of Smith v. Comm'r , 123 T.C. 15 ( 2004 )
Cinema '84, Richard M. Greenberg, Tax Matters Partner, Garlon J. Reigler, a Non-Participating Partner v. Commissioner of Internal Revenue , 412 F.3d 366 ( 2005 )
William A. Stewart v. Commissioner , 127 T.C. No. 8 ( 2006 )
Douglas P. Snow & Deborah J. Snow v. Commissioner , 142 T.C. 413 ( 2014 )
Cinema '84, Richard M. Greenberg, Tax Matters Partner v. Commissioner , 122 T.C. No. 13 ( 2004 )
Estate of Algerine Allen Smith, James Allen Smith v. Commissioner , 123 T.C. No. 2 ( 2004 )
Cinema '84 v. Comm'r , 122 T.C. 264 ( 2004 )
Snow v. Comm'r , 142 T.C. 413 ( 2014 )
Seven W. Enterprises, Inc. & Subsidiaries v. Commissioner , 723 F.3d 857 ( 2013 )
Douglas P. Snow & Deborah J. Snow v. Commissioner , 142 T.C. No. 23 ( 2014 )
Charles E. Shepherd v. Commissioner of Internal Revenue , 147 F.3d 633 ( 1998 )
Guralnik v. Comm'r , 146 T.C. 230 ( 2016 )
Lewis v. Comm'r , 90 T.C.M. 176 ( 2005 )
