This opinion cited by 39 cases:

L v. Castle Investment Group, Inc. v. Commissioner , 465 F.3d 1243 ( 2006 )


Martin G. Plotkin v. Commissioner of IRS , 498 F. App'x 954 ( 2012 )


Succession of McCord v. Commissioner , 461 F.3d 614 ( 2006 )


Mark W. Senda and Michele Senda v. Commissioner of Internal Revenue , 433 F.3d 1044 ( 2006 )


succession-of-charles-t-mccord-jr-deceased-charles-t-mccord-iii-and , 461 F.3d 614 ( 2006 )


Mark W. Senda v. CIR ( 2006 )


Estate of Harper v. Comm'r , 83 T.C.M. 1641 ( 2002 )


Gerald A. and Henrietta v. Rauenhorst v. Commissioner , 119 T.C. No. 9 ( 2002 )


Charles T. McCord, Jr. and Mary S. McCord, Donors v. Commissioner , 120 T.C. No. 13 ( 2003 )


Lappo v. Comm'r , 86 T.C.M. 333 ( 2003 )


Peracchio v. Comm'r , 86 T.C.M. 412 ( 2003 )


Estate of Green v. Comm'r , 86 T.C.M. 758 ( 2003 )


Linton v. United States , 630 F.3d 1211 ( 2011 )


Union Carbide Corp. v. Comm'r , 97 T.C.M. 1207 ( 2009 )


Rauenhorst v. Comm'r , 119 T.C. 157 ( 2002 )


McCord v. Comm'r , 120 T.C. 358 ( 2003 )


Holman v. Comm'r , 130 T.C. 170 ( 2008 )


Pierre v. Comm'r , 133 T.C. 24 ( 2009 )


John Hancock Life Ins. Co. (U.S.A.) v. Comm'r , 141 T.C. 1 ( 2013 )


Fish v. Comm'r , 106 Tax Ct. Mem. Dec. (CCH) 608 ( 2013 )