This opinion cited 11 cases:
Amerco, Inc. Republic Insurance v. Commissioner Internal Revenue Service , 979 F.2d 162 ( 1992 )
Ocean Drilling & Exploration Company, (On Behalf of Itself and Its Consolidated Subsidiaries) v. The United States , 988 F.2d 1135 ( 1993 )
Hospital Corp. of Am. v. Commissioner , 74 T.C.M. 1020 ( 1997 )
Kristine A. Cluck v. Commissioner , 105 T.C. No. 21 ( 1995 )
Dante and Sandi Perano v. Commissioner , 130 T.C. No. 8 ( 2008 )
Ax v. Comm'r , 146 T.C. 153 ( 2016 )
Reserve Mechanical Corp. f.k.a. Reserve Casualty Corp. v. Commissioner , 2018 T.C. Memo. 86 ( 2018 )
Avrahami v. Comm'r , 2017 U.S. Tax Ct. LEXIS 40 ( 2017 )
Rent-A-Center, Inc. v. Comm'r , 142 T.C. 1 ( 2014 )
Securitas Holdings, Inc. v. Comm'r , 108 T.C.M. 490 ( 2014 )
R.V.I. Guar. Co. v. Comm'r , 145 T.C. 209 ( 2015 )