This opinion cited by 7 cases:
Chesapeake Outdoor Enterprises, Inc., Abel Trust, John E. Magee, Jr., Trustee, Tax Matters Person v. Commissioner ( 1998 )
CAT Partners v. Comm'r , 98 T.C.M. 118 ( 2009 )
Harbor Cove Marina Partners Partnership, Robert A. Collins, A Partner Other Than The Tax Matters Partner v. Commissioner , 123 T.C. No. 4 ( 2004 )
Frederick D. Doe, Barbara L. Doe, David S. Lamure, Margaret C. Lamure, James E. Lankford, Virginia Lankford v. Commissioner of Internal Revenue , 116 F.3d 1489 ( 1997 )
KRP, Inc. v. Comm'r , 83 T.C.M. 1709 ( 2002 )
Wilmington Partners L.P. v. Comm'r , 98 T.C.M. 138 ( 2009 )
LB&M Assocs. v. Commissioner , 75 T.C.M. 1595 ( 1998 )