This opinion cited by 23 cases:

Heritage Org., LLC v. Comm'r , 102 T.C.M. 392 ( 2011 )


Petaluma FX Partners, LLC, Ronald Scott Vanderbeek, A Partner Other Than the Tax Matters Partner v. Commissioner , 131 T.C. No. 9 ( 2008 )


LKF X Invs., LLC v. Comm'r , 98 T.C.M. 128 ( 2009 )


Napoliello v. Comm'r , 97 T.C.M. 1536 ( 2009 )


Israel Greenwald & Ruth Greenwald v. Commissioner , 142 T.C. 308 ( 2014 )


Domulewicz v. Comm'r , 100 T.C.M. 120 ( 2010 )


Palm Canyon X Invs., LLC v. Comm'r , 98 T.C.M. 574 ( 2009 )


Robert S. Yarish and Marsha M. Yarish v. Commissioner , 139 T.C. 290 ( 2012 )


Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. Commissioner , 150 T.C. No. 10 ( 2018 )


Estate of James P. Keeter, Garry L. Holton, Jr., and Thomas W. Schaefer, Co-Executors and Julie L. Keeter v. Commissioner , 2018 T.C. Memo. 191 ( 2018 )


Desmet v. Commissioner of Internal Revenue , 581 F.3d 297 ( 2009 )


Michael Domulewicz v. CIR ( 2009 )


New Millennium Trading, LLC, AJF-1, LLC, Tax Matters Partner v. Commissioner , 131 T.C. No. 18 ( 2008 )


Estate of Simon v. Comm'r , 106 T.C.M. 70 ( 2013 )


Israel Greenwald & Ruth Greenwald v. Commissioner , 142 T.C. No. 18 ( 2014 )


Raghunathan Sarma & Gaile Sarma v. Commissioner , 2018 T.C. Memo. 201 ( 2018 )


Robert C. Gunther & Jayne C. Gunther v. Commissioner , 2019 T.C. Memo. 6 ( 2019 )


Lori J. Manroe v. Commissioner ( 2020 )


Am. Milling, LP v. Comm'r , 110 T.C.M. 326 ( 2015 )


Tigers Eye Trading, LLC v. Comm'r , 97 T.C.M. 1622 ( 2009 )