This opinion cited by 28 cases:

LKF X Invs., LLC v. Comm'r ( 2009 )


Gerald A. and Henrietta v. Rauenhorst v. Commissioner ( 2002 )


Moosally v. Commissioner ( 2014 )


Estate of Willis Edward Clack, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative v. ... ( 1996 )


Hospital Corporation of America and Subsidiaries v. Commissioner ( 1997 )


Estate of Frank A. Branson v. Commissioner ( 1999 )


Larry G. and Maria A. Walton Mitchell v. Commissioner ( 2008 )


Oliver K. Robinson and Deborah L. Robinson v. Commissioner ( 2001 )


Edward A. Robinson III and Diana R. Robinson v. Commissioner ( 2002 )


James E. Anderson and Cheryl J. Latos v. Commissioner ( 2004 )


Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. Commissioner ( 2018 )


Kimmich v. Commissioner ( 1999 )


Reflectxion Resources, Inc. v. Commissioner ( 2020 )


Route 231, LLC v. Comm'r ( 2014 )


Petaluma FX Partners, LLC v. Comm'r ( 2012 )


Intermountain Ins. Serv. of Vail, L.L.C. v. Comm'r ( 2009 )


SWF Real Estate LLC v. Comm'r ( 2015 )


Haas & Assocs. Accountancy Corp. v. Commissioner ( 2000 )


Estate of Orenstein v. Commissioner ( 2000 )


BEST LIFE ASSUR. CO. v. COMMISSIONER ( 2000 )