This opinion cited by 21 cases:

Rabenhorst v. Commissioner , 71 T.C.M. 2271 ( 1996 )


Estate of Hendrickson v. Commissioner , 78 T.C.M. 322 ( 1999 )


Whitehouse Hotel Limited Partnership, QHR Holdings-New Orleans, Ltd., Tax Matters Partner v. Commissioner , 139 T.C. 304 ( 2012 )


Venture Funding, Ltd. v. Commissioner , 110 T.C. No. 19 ( 1998 )


Furman v. Commissioner , 75 T.C.M. 2206 ( 1998 )


The Sommers Drug Stores Co. Employee Profit Sharing Trust, Cross-Appellant v. Corrigan Enterprises, Inc. And Walter N. Corrigan, Cross-Appellees , 793 F.2d 1456 ( 1986 )


Huber v. Comm'r , 91 T.C.M. 1132 ( 2006 )


Allen L. Davis v. Commissioner of IRS , 716 F.3d 560 ( 2013 )


Gary L. Eyler v. Commissioner of Internal Revenue , 88 F.3d 445 ( 1996 )


WALL v. COMMISSIONER , 81 T.C.M. 1425 ( 2001 )


Estate of Branson v. Commissioner , 78 T.C.M. 78 ( 1999 )


Estate of Noble v. Comm'r , 89 T.C.M. 649 ( 2005 )


Estate of Kaufman v. Commissioner , 77 T.C.M. 1779 ( 1999 )


Estate of Cloutier v. Commissioner , 71 T.C.M. 2001 ( 1996 )


Hospital Corp. of Am. v. Commissioner , 72 T.C.M. 1581 ( 1996 )


Estate of Busch v. Commissioner , 79 T.C.M. 1276 ( 2000 )


Sheedy v. Comm'r , 103 T.C.M. 1343 ( 2012 )


Estate of Mitchell v. Comm'r , 83 T.C.M. 1524 ( 2002 )


Efron v. Comm'r , 104 T.C.M. 719 ( 2012 )


Estate of Scanlan v. Commissioner , 72 T.C.M. 160 ( 1996 )