This opinion cited 15 cases:
ACM Partnership v. Commissioner IRS (Part II) , 157 F.3d 231 ( 1998 )
The Black & Decker Corporation v. United States , 436 F.3d 431 ( 2006 )
Estate of Arthur E. Kechijian v. Comm of Internal Revenue ( 2020 )
Guy R. Baxter v. Commissioner of IRS , 910 F.3d 150 ( 2018 )
Black & Decker Corp. v. United States , 340 F. Supp. 2d 621 ( 2004 )
Austin v. Comm'r , 113 T.C.M. 1326 ( 2017 )
Curtis Inv. Co., LLC v. Comm'r , 114 T.C.M. 141 ( 2017 )
Unionbancal Corporation & Subsidiaries v. United States , 113 Fed. Cl. 117 ( 2013 )
Christian v. Commissioner , 68 T.C.M. 129 ( 1994 )
Andantech L.L.C. v. Comm'r , 83 T.C.M. 1476 ( 2002 )
CMA Consol., Inc. v. Comm'r , 89 T.C.M. 701 ( 2005 )
Prager v. Commissioner , 66 T.C.M. 855 ( 1993 )
Springs Land Co. v. Commissioner , 63 T.C.M. 2641 ( 1992 )
Humboldt Shelby Holding Corp. v. Comm'r , 2014 Tax Ct. Memo LEXIS 47 ( 2014 )
Rhodes v. Commissioner , 68 T.C.M. 79 ( 1994 )