This opinion cited by 106 cases:

Bank of N.Y. Mellon Corp. v. Comm'r , 106 T.C.M. 367 ( 2013 )


Berkley v. Commissioner of Revenue Services, No. Cv96-0560732 (Sep. 3, 1998) , 23 Conn. L. Rptr. 31 ( 1998 )


The Western Company of North America v. United States , 323 F.3d 1024 ( 2003 )


Elbaz v. Comm'r , 109 T.C.M. 1229 ( 2015 )


William M. Barry & Trudi G. Swain v. Commissioner , 2017 T.C. Memo. 237 ( 2017 )


GALE v. COMMISSIONER , 2002 Tax Ct. Memo LEXIS 57 ( 2002 )


Wainwright v. Comm'r , 113 T.C.M. 1337 ( 2017 )


Colvin v. Comm'r , 87 T.C.M. 1094 ( 2004 )


RANKIN v. COMMISSIONER , 72 T.C.M. 289 ( 1996 )


Byrd v. Commissioner , 87 T.C. 830 ( 1986 )


Woods v. Commissioner , 92 T.C. 776 ( 1989 )


885 Inv. Co. v. Commissioner , 95 T.C. 156 ( 1990 )


Rosenberg v. Commissioner , 96 T.C. 451 ( 1991 )


Frederick v. Commissioner , 101 T.C. 35 ( 1993 )


Estate of Branson v. Commissioner , 113 T.C. 6 ( 1999 )


Allstate Insurance Company v. The United States , 936 F.2d 1271 ( 1991 )


American Mutual Life Insurance Company and Subsidiaries v. United States , 267 F.3d 1344 ( 2001 )


John Hancock Financial Services, Inc., and John Hancock Life Insurance Company (Formerly John Hancock Mutual Life Insurance Company) v. United States , 378 F.3d 1302 ( 2004 )


Rivas v. Cantu , 2000 Tex. App. LEXIS 8641 ( 2000 )


Barnes v. Commissioner of Internal Revenue Service , 712 F.3d 581 ( 2013 )