This opinion cited by 21 cases:

Benenson v. Comm'r , 910 F.3d 690 ( 2018 )


G.M. Trading Corp. v. Commissioner , 121 F.3d 977 ( 1997 )


Estate of Scott M. Hoensheid, Anne M. Hoensheid, Personal Representative and Anne M. Hoensheid ( 2023 )


Superior Trading, LLC v. Comm'r , 103 T.C.M. 1604 ( 2012 )


Jon Dickinson & Helen Dickinson v. Commissioner , 2020 T.C. Memo. 128 ( 2020 )


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


Turner Broadcasting System, Inc. and Subsidiaries v. Commissioner , 111 T.C. No. 18 ( 1998 )


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


Wekesser v. Commissioner , 35 T.C.M. 936 ( 1976 )


Esmark, Inc. v. Commissioner , 90 T.C. 171 ( 1988 )


Tandy Corp. v. Commissioner , 92 T.C. 1165 ( 1989 )


Walt Disney, Inc. v. Commissioner , 97 T.C. 221 ( 1991 )


Barnes Group, Inc. v. Comm'r , 105 T.C.M. 1654 ( 2013 )


Santa Monica Pictures, L.L.C. v. Comm'r , 89 T.C.M. 1157 ( 2005 )


Gateway Hotel Partners, LLC, Gateway Interest Acquisition Corp., Tax Matters Partner v. Commissioner , 2014 T.C. Memo. 5 ( 2014 )


Gateway Hotel Partners, LLC v. Comm'r , 107 T.C.M. 1023 ( 2014 )


Jon Dickinson & Helen Dickinson v. Commissioner , 2020 T.C. Memo. 128 ( 2020 )


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


Palmer v. Commissioner , 62 T.C. 684 ( 1974 )


Tracinda Corp. v. Commissioner , 111 T.C. 315 ( 1998 )