This opinion cited by 34 cases:

Streber v. Hunter , 221 F.3d 701 ( 2000 )


Martens v. CIR ( 2001 )


Streber v. Commissioner , 138 F.3d 216 ( 1998 )


Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal Revenue , 154 F.3d 630 ( 1998 )


Bemont Investments, L.L.C. Ex Rel. Tax Matters Partner v. United States , 679 F.3d 339 ( 2012 )


Long Term Capital Holdings v. United States , 330 F. Supp. 2d 122 ( 2004 )


Estate of Brockenbrough v. Commissioner , 76 T.C.M. 1063 ( 1998 )


Lundquist v. Commissioner , 77 T.C.M. 1556 ( 1999 )


Davis v. Commissioner , 79 T.C.M. 1730 ( 2000 )


EMERSON v. COMMISSIONER , 79 T.C.M. 1921 ( 2000 )


Helmick v. Comm'r , 98 T.C.M. 269 ( 2009 )


Cecile Barker v. Commissioner , 2018 T.C. Memo. 67 ( 2018 )


Hillsborough Holdings Corp. v. United States (In Re Hillsborough Holdings Corp.) , 346 B.R. 877 ( 2006 )


Peacock v. Comm'r , 83 T.C.M. 1662 ( 2002 )


Strickland v. Commissioner , 80 T.C.M. 451 ( 2000 )


ZARINS v. COMMISSIONER , 81 T.C.M. 1375 ( 2001 )


Medlin v. Comm'r , 86 T.C.M. 141 ( 2003 )


YATES v. COMMISSIONER , 72 T.C.M. 1193 ( 1996 )


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


Bailey v. Comm'r , 103 T.C.M. 1499 ( 2012 )