This opinion cited by 14 cases:

Cambridge Partners, L.P. v. Comm'r , 114 T.C.M. 392 ( 2017 )


Agri-Cal Venture Assocs. v. Commissioner , 80 T.C.M. 295 ( 2000 )


MADISON RECYCLING ASSOCS. v. COMMISSIONER , 2001 Tax Ct. Memo LEXIS 108 ( 2001 )


River City Ranches 1, Ltd. v. Comm'r , 85 T.C.M. 1365 ( 2003 )


Leffert v. Commissioner , 81 T.C.M. 1093 ( 2001 )


Tashjian v. Comm'r , 93 T.C.M. 998 ( 2007 )


Nash v. Comm'r , 96 T.C.M. 317 ( 2008 )


Becker v. Comm'r , 99 T.C.M. 1507 ( 2010 )


Coleman v. Comm'r , 103 T.C.M. 1642 ( 2012 )


Leatherstocking 1983 P'ship v. Comm'r , 92 T.C.M. 106 ( 2006 )


River City Ranches 1 Ltd. v. Comm'r , 94 T.C.M. 1 ( 2007 )


BCP Trading & Invs., LLC v. Comm'r , 114 T.C.M. 151 ( 2017 )


Mekulsia v. Comm'r , 85 T.C.M. 1303 ( 2003 )


Delgado v. Comm'r , 2009 Tax Ct. Summary LEXIS 159 ( 2009 )