This opinion cited by 24 cases:
Bank of N.Y. Mellon Corp. v. Comm'r , 106 T.C.M. 367 ( 2013 )
Connell v. Commissioner , 72 T.C.M. 283 ( 1996 )
Paschall v. Commissioner , 137 T.C. 8 ( 2011 )
Polowniak v. Commissioner , 111 T.C.M. 1132 ( 2016 )
Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal Revenue , 364 F.2d 734 ( 1966 )
Michael J. Ippolito and Agnes Ippolito v. Commissioner of Internal Revenue , 364 F.2d 744 ( 1966 )
Hemmings v. Commissioner , 73 T.C.M. 2266 ( 1997 )
Lee v. Commissioner , 73 T.C.M. 2545 ( 1997 )
Countryside, L.P. v. Comm'r , 95 T.C.M. 1006 ( 2008 )
Winn-Dixie Stores, Inc. and Subsidiaries v. Commissioner , 113 T.C. No. 21 ( 1999 )
Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees v. Commissioner , 142 T.C. 317 ( 2014 )
Repetto v. Comm'r , 103 T.C.M. 1895 ( 2012 )
Durham Farms 1 v. Commissioner , 79 T.C.M. 2009 ( 2000 )
Corbin West Ltd. Pshp. v. Commissioner , 77 T.C.M. 1202 ( 1999 )
CMA Consol., Inc. v. Comm'r , 89 T.C.M. 701 ( 2005 )
Wakefield v. Comm'r , 109 T.C.M. 1016 ( 2015 )
Leema Enters., Inc. v. Commissioner , 77 T.C.M. 1261 ( 1999 )
River City Ranches No. 4 v. Commissioner , 77 T.C.M. 2245 ( 1999 )
ACM Pshp. v. Commissioner , 73 T.C.M. 2189 ( 1997 )
Santa Monica Pictures, L.L.C. v. Comm'r , 89 T.C.M. 1157 ( 2005 )
