This opinion cited by 19 cases:

Tifd Iii-E Inc. v. United States , 660 F. Supp. 2d 367 ( 2009 )


Board of Trustees v. Palladium Equity Partners, LLC , 722 F. Supp. 2d 854 ( 2010 )


Cambridge Partners, L.P. v. Comm'r , 114 T.C.M. 392 ( 2017 )


Comtek Expositions, Inc. v. Comm'r , 85 T.C.M. 1280 ( 2003 )


Vanderschraaf v. Commissioner , 74 T.C.M. 7 ( 1997 )


Johnson v. United States , 632 F. Supp. 172 ( 1986 )


Devonian Program v. Comm'r , 100 T.C.M. 37 ( 2010 )


Gardner N. Marcy & Maria Marcy v. Commissioner , 2018 T.C. Memo. 42 ( 2018 )


Wheeler v. Commissioner , 37 T.C.M. 883 ( 1978 )


McDougal v. Commissioner , 62 T.C. 720 ( 1974 )


Gutermuth v. Commissioner , 71 T.C.M. 3016 ( 1996 )


Galluzzo v. Commissioner , 43 T.C.M. 199 ( 1981 )


WB Acquisition, Inc. v. Comm'r , 101 T.C.M. 1157 ( 2011 )


Va. Historic Tax Credit Fund 2001 LP v. Comm'r , 98 T.C.M. 630 ( 2009 )


Armendaris Corp. v. Commissioner , 72 T.C. 52 ( 1979 )


Moore v. Commissioner , 46 T.C.M. 473 ( 1983 )


Lattin v. Commissioner , 69 T.C.M. 2734 ( 1995 )


Clifton v. Commissioner , 70 T.C.M. 1175 ( 1995 )


Baker v. Commissioner , 74 T.C.M. 744 ( 1997 )