This opinion cited by 16 cases:

In Re Steffen , 294 B.R. 388 ( 2003 )


PRECISION PINE & TIMBER, INC. v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 18 ( 2003 )


Geddis v. Comm'r , 90 T.C.M. 133 ( 2005 )


Rosenblatt v. Comm'r , 2008 Tax Ct. Summary LEXIS 138 ( 2008 )


Javorski v. Comm'r , 2010 Tax Ct. Summary LEXIS 162 ( 2010 )


Emhart Corp. v. Commissioner , 75 T.C.M. 2231 ( 1998 )


Estate of Cicero Ioan Limberea, Liudmila Caraman, and Liudmila Caraman v. Commissioner , 2013 T.C. Summary Opinion 50 ( 2013 )


Rendall v. Comm'r , 92 T.C.M. 157 ( 2006 )


FLINT INDUS. v. COMMISSIONER , 82 T.C.M. 778 ( 2001 )


Yei v. Commissioner , 73 T.C.M. 1891 ( 1997 )


FAVIA v. COMMISSIONER , 83 T.C.M. 1876 ( 2002 )


Wally Findlay Galleries Int'l v. Commissioner , 71 T.C.M. 3214 ( 1996 )


Powerstein v. Comm'r , 102 T.C.M. 497 ( 2011 )


Sheedy v. Comm'r , 103 T.C.M. 1343 ( 2012 )


CHAMBERLIN v. COMMISSIONER , 79 T.C.M. 1498 ( 2000 )


LITTLE v. COMMISSIONER , 71 T.C.M. 3168 ( 1996 )