This opinion cited 36 cases:
Active Lipid Dev. Partners, Ltd. v. Commissioner , 62 T.C.M. 1046 ( 1991 )
Research Two Ltd. Partnership v. Commissioner , 80 T.C.M. 241 ( 2000 )
Glassley v. Commissioner , 71 T.C.M. 2898 ( 1996 )
United Fibertech, Ltd. v. Commissioner , 62 T.C.M. 699 ( 1991 )
Peat Oil & Gas Assocs. v. Commissioner , 100 T.C. 271 ( 1993 )
Cactus Wren Jojoba, Ltd. v. Commissioner , 74 T.C.M. 1133 ( 1997 )
Medical Mobility Ltd. Partnership I v. Commissioner , 66 T.C.M. 741 ( 1993 )
Estate of Cook v. Commissioner , 66 T.C.M. 1523 ( 1993 )
I-Tech R&D Ltd. Pshp. v. Commissioner , 81 T.C.M. 1012 ( 2001 )
Estate of Kanter v. Comm'r , 2007 Tax Ct. Memo LEXIS 21 ( 2007 )
Broz v. Comm'r , 137 T.C. 46 ( 2011 )
Krause v. Commissioner , 99 T.C. 132 ( 1992 )
Universal Research & Dev. Partnership No. 1 v. Commissioner , 62 T.C.M. 661 ( 1991 )
Investment Eng'rs v. Commissioner , 71 T.C.M. 2407 ( 1996 )
Utah Jojoba I Research v. Commissioner , 75 T.C.M. 1524 ( 1998 )
Carp v. Commissioner , 62 T.C.M. 658 ( 1991 )