This opinion cited by 10 cases:

Smith v. Commissioner ( 2009 )


Estate of John W. Clause, Thomas Y. Clause, Personal Respresentative v. Commissioner ( 2004 )


Chad Loube & Dana M. Loube v. Commissioner ( 2020 )


Roderick M. Campbell & C. Sandra Campbell v. Commissioner ( 2020 )


Oakhill Woods, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner ( 2020 )


Brannan Sand & Gravel Co., LLC, J. Curtis Marvel, Tax Matters Partner v. Commissioner ( 2020 )


Village at Effingham, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner ( 2020 )


Riverside Place, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner ( 2020 )


Maple Landing, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner ( 2020 )


Englewood Place, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner ( 2020 )