This opinion cited by 13 cases:

Davenport Recycling Assocs. v. Commissioner ( 1998 )


Connell v. Commissioner ( 1996 )


Computer Programs Lambda, Ltd. v. Commissioner ( 1988 )


First Blood Assocs. v. Commissioner ( 1998 )


Cinema '84, Richard M. Greenberg, Tax Matters Partner, Garlon J. Reigler, a Non-Participating Partner v. Commissioner of Internal Revenue ( 2005 )


Goldman v. Commissioner ( 1996 )


Monetary II Limited Partnership, J. Thomas Hannan, Tax Matters Partner v. Commissioner of Internal Revenue Service ( 1995 )


Transpac Drilling Venture 1982-12, Guy J. Cutili v. Commissioner of Internal Revenue ( 1998 )


Greenberg Bros. Pshp. 12 v. Commissioner ( 1998 )


River City Ranches 1, Ltd. v. Comm'r ( 2003 )


Gateway Hotel Partners, LLC v. Comm'r ( 2009 )


Taurus FX Partners, LLC v. Comm'r ( 2013 )


GEORGE v. COMMISSIONER ( 2002 )