This opinion cited by 21 cases:

Wells v. CIR ( 2019 )


AmBase Corp. v. United States , 731 F.3d 109 ( 2013 )


Central Pa. Sav. Ass'n & Subsidiaries v. Commissioner , 71 T.C.M. 2724 ( 1996 )


Emert v. Commissioner , 77 T.C.M. 2060 ( 1999 )


State Farm Mutual Automobile Insurance v. Commissioner , 698 F.3d 357 ( 2012 )


JP Morgan Chase & Co v. CIR ( 2008 )


Blonien v. Comm'r , 86 T.C.M. 548 ( 2003 )


Dobrich v. Commissioner , 75 T.C.M. 1687 ( 1998 )


Estate of Street v. Commissioner , 68 T.C.M. 1213 ( 1994 )


Vest v. Commissioner , 69 T.C.M. 2491 ( 1995 )


Gladstone , 63 T.C.M. 1733 ( 1992 )


Kazi v. Commissioner , 61 T.C.M. 1759 ( 1991 )


Pinson v. Commissioner , 80 T.C.M. 939 ( 2000 )


Friedman v. Commissioner , 72 T.C.M. 149 ( 1996 )


Vessio v. Commissioner , 60 T.C.M. 1150 ( 1990 )


Alondra Indus. v. Commissioner , 71 T.C.M. 1916 ( 1996 )


Pacific First Federal Sav. Bank v. Commissioner , 94 T.C. 101 ( 1990 )


TSR, Inc. v. Commissioner , 96 T.C. 903 ( 1991 )


Gerling Int'l Ins. Co. v. Commissioner , 98 T.C. 640 ( 1992 )


Estate of Gore v. Comm'r , 94 T.C.M. 602 ( 2007 )