This opinion cited by 48 cases:

Palmer Ranch Holdings Ltd v. Commissioner of Internal Revenue Service , 812 F.3d 982 ( 2016 )


Leibowitz v. Commissioner , 73 T.C.M. 2858 ( 1997 )


ARBINI v. COMMISSIONER , 81 T.C.M. 1753 ( 2001 )


Salem v. Comm'r , 75 T.C.M. 1798 ( 1998 )


Norwest Corporation and Subsidiaries v. Commissioner , 110 T.C. No. 34 ( 1998 )


Neonatology Associates, P.A. v. Commissioner , 115 T.C. No. 5 ( 2000 )


Trans City Life Insurance Company, an Arizona Corporation v. Commissioner , 106 T.C. No. 15 ( 1996 )


Republic Plaza Properties Partnership, PFI Republic Limited, Inc., Tax Matters Partner v. Commissioner , 107 T.C. No. 7 ( 1996 )


Alumax Inc. and Consolidated Subsidiaries v. Commissioner , 109 T.C. No. 8 ( 1997 )


Michael T. Caracci and Cindy W. Caracci v. Commissioner , 118 T.C. No. 25 ( 2002 )


Bank One Corporation v. Commissioner , 120 T.C. No. 11 ( 2003 )


Caracci v. Comm'r , 118 T.C. 379 ( 2002 )


Frederick G. Krapf, Jr., and June B. Krapf v. The United States , 977 F.2d 1454 ( 1992 )


Palmer Ranch Holdings LTD v. Commissioner of Internal Revenue ( 2016 )


STYRON v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 169 ( 2001 )


Brodsky v. Comm'r , 82 T.C.M. 505 ( 2001 )


Neonatology Assocs., P.A. v. Comm'r , 115 T.C. 43 ( 2000 )


Republic Plaza Props. Pshp. v. Commissioner , 107 T.C. 94 ( 1996 )


Square D Company and Subsidiaries v. Commissioner , 121 T.C. No. 11 ( 2003 )


Trans City Life Ins. Co. v. Commissioner , 106 T.C. 274 ( 1996 )