This opinion cited by 17 cases:

Misle v. Commissioner , 80 T.C.M. 518 ( 2000 )


Gerdau MacSteel, Inc. & Affiliated Subsidiaries v. Commissioner , 139 T.C. 67 ( 2012 )


Provost v. Commissioner , 79 T.C.M. 2098 ( 2000 )


Alliant Energy Corp. v. United States , 253 F.3d 350 ( 2001 )


WFC Holdings Corporation v. United States ( 2013 )


Luca v. Commissioner , 80 T.C.M. 435 ( 2000 )


GLENN v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 187 ( 2001 )


Keith A. Tucker & Laura B. Tucker v. Commissioner , 2017 T.C. Memo. 183 ( 2017 )


Bank of New York Mellon Corporation, as Successor in Interest to The Bank of New York Company, Inc. v. Commissioner , 140 T.C. No. 2 ( 2013 )


WFC Holdings Corporation v. United States , 728 F.3d 736 ( 2013 )


ies-industries-inc-and-subsidiaries-alliant-energy-corporation , 253 F.3d 350 ( 2001 )


Melnik v. Comm'r , 91 T.C.M. 741 ( 2006 )


TINNELL v. COMMISSIONER , 81 T.C.M. 1569 ( 2001 )


Salina Partnership L.P. v. Commissioner , 80 T.C.M. 686 ( 2000 )


Haeder v. Commissioner , 81 T.C.M. 987 ( 2001 )


Smith v. Comm'r , 2017 Tax Ct. Memo LEXIS 217 ( 2017 )


Saba P'ship v. Commissioner , 78 T.C.M. 684 ( 1999 )