This opinion cited by 314 cases:

Salzer v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 284 ( 2014 )


Belk v. Comm'r , 105 T.C.M. 1878 ( 2013 )


Sisters of Providence in Washington, Inc. v. Municipality of Anchorage , 672 P.2d 446 ( 1983 )


Rockwood Holding Co. v. Department of Revenue , 312 Ill. App. 3d 1120 ( 2000 )


RP Golf v. Commissioner , 860 F.3d 1096 ( 2017 )


Tribin v. Comm'r , 100 T.C.M. 331 ( 2010 )


Yakira v. Commissioner , 76 T.C.M. 890 ( 1998 )


Estate of Maniglia v. Comm'r , 90 T.C.M. 427 ( 2005 )


Suzanne J. Pierre v. Commissioner , 133 T.C. No. 2 ( 2009 )


Schank v. Comm'r , 110 T.C.M. 542 ( 2015 )


Estate of Hughes v. Comm'r , 90 T.C.M. 630 ( 2005 )


Canterbury Holdings, LLC v. Comm'r , 2009 Tax Ct. Memo LEXIS 177 ( 2009 )


Cane Creek Sportsman's Club v. Commissioner , 76 T.C.M. 509 ( 1998 )


MCGOVERN v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 139 ( 2003 )


Armstrong v. United States , 277 F. Supp. 2d 1040 ( 2003 )


Dover Corp. v. Commissioner , 74 T.C.M. 204 ( 1997 )


BARKLEY v. COMMISSIONER , 81 T.C.M. 1552 ( 2001 )


Schneider v. Comm'r , 2011 Tax Ct. Summary LEXIS 67 ( 2011 )


AWG Leasing Trust v. United States , 592 F. Supp. 2d 953 ( 2008 )


Teong-Chan Gaw v. Commissioner , 70 T.C.M. 1196 ( 1995 )