This opinion cited by 32 cases:

Watkins v. Comm'r , 108 T.C.M. 337 ( 2014 )


Mortensen v. Comm'r , 88 T.C.M. 278 ( 2004 )


Harvey M. Pert, Transferee v. Commissioner , 105 T.C. No. 24 ( 1995 )


Shackelford v. Commissioner , 70 T.C.M. 945 ( 1995 )


Barrow v. Comm'r , 96 T.C.M. 361 ( 2008 )


Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. Commissioner , 107 T.C. No. 13 ( 1996 )


Maggie Management Company v. Commissioner , 108 T.C. 430 ( 1997 )


Vincentini v. Comm'r , 96 T.C.M. 400 ( 2008 )


Transport Labor Contract/Leasing, Inc. & Subsidiaries v. Commissioner , 123 T.C. No. 9 ( 2004 )


Bussell v. Comm'r , 89 T.C.M. 1032 ( 2005 )


Topsnik v. Commissioner , 143 T.C. 240 ( 2014 )


Lon B. Isaacson v. Commissioner ( 2020 )


Peking Inv. Fund, LLC v. Comm'r , 106 T.C.M. 688 ( 2013 )


Smith Lake, LLC, David Hewitt, Tax Matters Partner v. Commissioner , 2020 T.C. Memo. 107 ( 2020 )


Indeck Energy Servs. v. Comm'r , 85 T.C.M. 1128 ( 2003 )


Daniel v. Comm'r , 2010 Tax Ct. Summary LEXIS 81 ( 2010 )


Huddleston v. Commissioner , 67 T.C.M. 2521 ( 1994 )


Hall v. Commissioner , 71 T.C.M. 1869 ( 1996 )


Carione v. Comm'r , 96 T.C.M. 354 ( 2008 )


Estate of Maggos v. Commissioner , 79 T.C.M. 1861 ( 2000 )