This opinion cited by 16 cases:

Holdner v. Comm'r , 100 T.C.M. 108 ( 2010 )


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


Medlin v. Comm'r , 86 T.C.M. 141 ( 2003 )


David B. Greenberg v. Commissioner , 2018 T.C. Memo. 74 ( 2018 )


Life Care Communities of Am. v. Commissioner , 73 T.C.M. 2094 ( 1997 )


Superior Trading, LLC, Jetstream Business Limited, Tax Matters Partner v. Commissioner , 137 T.C. 70 ( 2011 )


Superior Trading, LLC v. Comm'r , 103 T.C.M. 1604 ( 2012 )


GAF Corporation and Subsidiaries v. Commissioner , 114 T.C. No. 33 ( 2000 )


Samford v. Commissioner , 80 T.C.M. 272 ( 2000 )


Nehrlich v. Comm'r , 93 T.C.M. 1105 ( 2007 )


McKnight v. Commissioner , 7 F.3d 447 ( 1993 )


Gardner N. Marcy & Maria Marcy v. Commissioner , 2018 T.C. Memo. 42 ( 2018 )


Cusick v. Commissioner , 76 T.C.M. 241 ( 1998 )


Schwartz v. Commissioner , 71 T.C.M. 2253 ( 1996 )


Baker v. Commissioner , 74 T.C.M. 744 ( 1997 )


Estate of Winkler v. Commissioner , 73 T.C.M. 1657 ( 1997 )