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 1999

Elliott v. Commissioner , 113 T.C. 125 ( 1999 )

This opinion cited by 11 cases:

Hillman v. Comm'r , 108 T.C.M. 602 ( 2014 )

HART v. COMMISSIONER , 82 T.C.M. 934 ( 2001 )

Levi v. Comm'r , 109 T.C.M. 1610 ( 2015 )

Shannon v. Comm'r , 2006 Tax Ct. Summary LEXIS 80 ( 2006 )

Olpin v. Commissioner , 78 T.C.M. 1254 ( 1999 )

Mohamed v. Comm'r , 106 T.C.M. 537 ( 2013 )

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

Reifler v. Comm'r , 110 T.C.M. 360 ( 2015 )

Chapman Glen Limited v. Commissioner , 140 T.C. No. 15 ( 2013 )

Sullivan v. Comm'r , 113 T.C.M. 1009 ( 2017 )

Scenic Trust, Dennis Simpson, Special Trustee, Petitioner(s) ( 2023 )