This opinion cited by 13 cases:
Belk v. Comm'r , 105 T.C.M. 1878 ( 2013 )
Merrill Lynch & Co., Inc., and Subsidiaries v. Commissioner of Internal Revenue , 386 F.3d 464 ( 2004 )
Gerald A. and Henrietta v. Rauenhorst v. Commissioner , 119 T.C. No. 9 ( 2002 )
Applied Research Associates, Inc. & Affiliate v. Commissioner , 143 T.C. 310 ( 2014 )
Trinova Corporation and Subsidiaries v. Commissioner ( 1997 )
Thomas P. and Ermina A. Krukowski v. Commissioner , 114 T.C. No. 25 ( 2000 )
Merrill Lynch & Co., Inc. & Subsidiaries v. Commissioner , 120 T.C. No. 3 ( 2003 )
Iu International Corporation v. United States , 116 F.3d 1461 ( 1997 )
Juha v. Comm'r , 103 T.C.M. 1338 ( 2012 )
Trimmer v. Comm'r , 2017 U.S. Tax Ct. LEXIS 15 ( 2017 )
Duquesne Light Holdings, Inc. v. Comm'r , 106 T.C.M. 296 ( 2013 )
Byrne v. Comm'r , 84 T.C.M. 704 ( 2002 )
Trinova Corp. v. Commissioner , 73 T.C.M. 2118 ( 1997 )
