This opinion cited by 14 cases:

Estate of Duncan v. Comm'r , 102 T.C.M. 421 ( 2011 )


Cactus Wren Jojoba, Ltd. v. Commissioner , 74 T.C.M. 1133 ( 1997 )


Vander Heide v. Commissioner , 71 T.C.M. 2151 ( 1996 )


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


Cummings v. Commissioner , 71 T.C.M. 3193 ( 1996 )


Rhone Poulenc Surfactants and Specialties, L.P. v. Commissioner , 114 T.C. No. 34 ( 2000 )


Chai v. Commissioner , 851 F.3d 190 ( 2017 )


Glassley v. Commissioner , 71 T.C.M. 2898 ( 1996 )


Blonien v. Comm'r , 86 T.C.M. 548 ( 2003 )


Rubenstein v. Comm'r , 100 T.C.M. 542 ( 2010 )


GRIGORACI v. COMMISSIONER , 84 T.C.M. 186 ( 2002 )


Transp. Labor Contract/Leasing, Inc. v. Comm'r , 90 T.C.M. 42 ( 2005 )


David B. Greenberg v. Commissioner of Internal Revenue ( 2021 )


Daniel E. Larkin & Christine Larkin ( 2023 )