This opinion cited by 16 cases:

Wayne Caldwell Escrow Pshp. v. Commissioner , 72 T.C.M. 554 ( 1996 )


Meserve Drilling Partners v. Commissioner , 71 T.C.M. 2146 ( 1996 )


Napoliello v. Comm'r , 97 T.C.M. 1536 ( 2009 )


Lender Management, LLC, Marvin K. Lender Revocable Trust, Tax Matters Partner v. Commissioner , 2017 T.C. Memo. 246 ( 2017 )


Chesapeake Outdoor Enterprises, Inc., Abel Trust, John E. Magee, Jr., Trustee, Tax Matters Person v. Commissioner ( 1998 )


Raghunathan Sarma & Gaile Sarma v. Commissioner , 2018 T.C. Memo. 201 ( 2018 )


Paa Management, Ltd. v. United States , 962 F.2d 212 ( 1992 )


6611, Ltd. v. Comm'r , 105 T.C.M. 1309 ( 2013 )


436, Ltd., Heitmeier v. Comm'r , 109 T.C.M. 1140 ( 2015 )


Biomage, LLC v. Comm'r , 106 T.C.M. 195 ( 2013 )


6611, Ltd., Ricardo Garcia, Tax Matters Partner v. Commissioner , 2013 T.C. Memo. 49 ( 2013 )


Route 231, LLC v. Comm'r , 107 T.C.M. 1155 ( 2014 )


SWF Real Estate LLC v. Comm'r , 109 T.C.M. 1327 ( 2015 )


Am. Milling, LP v. Comm'r , 110 T.C.M. 326 ( 2015 )


Rawls Trading, L.P. v. Comm'r , 104 T.C.M. 732 ( 2012 )


Cedar Valley Bird Co., LLP v. Comm'r , 105 T.C.M. 1873 ( 2013 )