This opinion cited by 10 cases:

VHC, Inc. v. Comm'r , 2017 Tax Ct. Memo LEXIS 220 ( 2017 )


NASSER v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 128 ( 2004 )


James C. Cooper & Lorelei M. Cooper v. Commissioner , 143 T.C. 194 ( 2014 )


Elghanian v. Comm'r , 89 T.C.M. 815 ( 2005 )


James C. Cooper & Lorelei M. Cooper v. Commissioner , 143 T.C. No. 10 ( 2014 )


SATLIN v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 149 ( 2005 )


Alpert v. Comm'r , 107 T.C.M. 1366 ( 2014 )


Greif v. Comm'r , 2009 Tax Ct. Summary LEXIS 18 ( 2009 )


Halliburton Company v. Commissioner of Internal Revenue , 946 F.2d 395 ( 1991 )


Santa Monica Pictures, L.L.C. v. Comm'r , 89 T.C.M. 1157 ( 2005 )