This opinion cited by 35 cases:

Schmidt v. Comm'r , 108 T.C.M. 135 ( 2014 )


Crimi v. Comm'r , 105 T.C.M. 1330 ( 2013 )


Eugene D. Lanier, Inc. v. Commissioner , 75 T.C.M. 1537 ( 1998 )


Foster v. Comm'r , 2012 Tax Ct. Summary LEXIS 85 ( 2012 )


Strasburg v. Commissioner , 79 T.C.M. 1697 ( 2000 )


Antoniacci v. Comm'r , 112 T.C.M. 688 ( 2016 )


Boltar, L.L.C., Joseph Calabria, Jr., Tax Matters Partner v. Commissioner , 136 T.C. 326 ( 2011 )


Butler v. Comm'r , 103 T.C.M. 1359 ( 2012 )


Friedberg v. Comm'r , 106 T.C.M. 360 ( 2013 )


Logan M. Chandler & Nanette Ambrose-Chandler v. Commissioner , 142 T.C. 279 ( 2014 )


Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 61 ( 2018 )


Barry S. Friedberg & Charlotte Moss v. Commissioner , 2013 T.C. Memo. 224 ( 2013 )


Scheidelman v. Comm'r , 100 T.C.M. 24 ( 2010 )


Lawrence G. & Lorna Graev v. Commissioner , 140 T.C. No. 17 ( 2013 )


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


Richmond v. United States , 699 F. Supp. 578 ( 1988 )


Pine Mountain Preserve, LLLP f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 214 ( 2018 )


Dunlap v. Comm'r , 103 T.C.M. 1689 ( 2012 )


Zarlengo v. Comm'r , 108 T.C.M. 155 ( 2014 )


Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner v. Commissioner , 2020 T.C. Memo. 148 ( 2020 )