This opinion cited by 28 cases:
ha-true-jr-jean-d-true-henry-a-true-iii-karen-s-true-david-l-true , 894 F.2d 1197 ( 1990 )
rita-montero-delfina-maria-garcia-francisco-coca-apolinar-rael-v-natalie , 861 F.2d 603 ( 1988 )
Duquesne Light Holdings Inc v. Commissioner of Internal Reven , 861 F.3d 396 ( 2017 )
United States v. Unitank Terminal Service , 724 F. Supp. 1158 ( 1989 )
Diaz v. Immigration & Naturalization Service , 648 F. Supp. 638 ( 1986 )
Securities & Exchange Commission v. Burns , 614 F. Supp. 1360 ( 1985 )
Frazier v. Commissioner , 68 T.C.M. 253 ( 1994 )
BLAKE v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 92 ( 2004 )
Thrifty Oil Co. v. Comm'r , 139 T.C. 198 ( 2012 )
S/V Drilling Partners, Snyder Armclar Gas Company, Tax Matters Partners v. Commissioner , 114 T.C. No. 4 ( 2000 )
O'Brien v. Commissioner , 79 T.C. 776 ( 1982 )
Reed v. Commissioner , 82 T.C. 208 ( 1984 )
Miller v. Commissioner , 84 T.C. 827 ( 1985 )
Daigneault v. PUB. FIN. CORP. OF RHODE ISLAND , 562 F. Supp. 194 ( 1983 )
Peninsula Steel Products & Equipment Co. v. Commissioner , 78 T.C. 1029 ( 1982 )
Estate of Ceppi v. Commissioner , 78 T.C. 320 ( 1982 )
Estate of Bullard v. Commissioner , 87 T.C. 261 ( 1986 )
Graves v. Commissioner , 88 T.C. 28 ( 1987 )
Rome I, Ltd. v. Commissioner , 96 T.C. 697 ( 1991 )
Willamette Industries, Inc. v. Commissioner , 62 T.C.M. 451 ( 1991 )
