This opinion cited by 59 cases:

Dickinson v. Comm'r , 108 T.C.M. 19 ( 2014 )


Gateway Hotel Partners, LLC v. Comm'r , 107 T.C.M. 1023 ( 2014 )


Erickson Post Acquisition, Inc. v. Comm'r , 86 T.C.M. 111 ( 2003 )


Aaron v. Comm'r , 87 T.C.M. 1087 ( 2004 )


Jondahl v. Comm'r , 89 T.C.M. 867 ( 2005 )


Cadle Co. v. King (In Re King) , 2002 Bankr. LEXIS 43 ( 2002 )


Robert Lewis Starer & Merle Ann Starer ( 2022 )


Schering-Plough Corp. v. United States , 651 F. Supp. 2d 219 ( 2009 )


gary-a-sargent-and-janice-b-sargent-v-commissioner-of-internal-revenue , 929 F.2d 1252 ( 1991 )


Christopher Michael Dufresne v. Commissioner , 2019 T.C. Memo. 93 ( 2019 )


Johnston v. Commissioner , 80 T.C.M. 477 ( 2000 )


Gateway Hotel Partners, LLC, Gateway Interest Acquisition Corp., Tax Matters Partner v. Commissioner , 2014 T.C. Memo. 5 ( 2014 )


Geftman v. Comm IRS ( 1998 )


Jonathan B. Geftman v. Commissioner of Internal Revenue , 154 F.3d 61 ( 1998 )


McCurley v. Commissioner , 74 T.C.M. 318 ( 1997 )


Winter v. Comm'r , 100 T.C.M. 604 ( 2010 )


Sollberger v. Comm'r , 101 T.C.M. 1353 ( 2011 )


Morgan v. Commissioner , 73 T.C.M. 2313 ( 1997 )


Estate of Holland v. Commissioner , 73 T.C.M. 3236 ( 1997 )


Mowrey v. Commissioner , 78 T.C.M. 52 ( 1999 )