This opinion cited by 51 cases:
CMA Consol., Inc. v. Comm'r , 89 T.C.M. 701 ( 2005 )
Alessandra v. Commissioner , 69 T.C.M. 2768 ( 1995 )
Arrowhead Mt. Getaway v. Commissioner , 69 T.C.M. 1805 ( 1995 )
Winn-Dixie Stores v. Comm'r , 113 T.C. 254 ( 1999 )
CNT Investors, LLC v. Comm'r , 144 T.C. 161 ( 2015 )
ACM Pshp. v. Commissioner , 73 T.C.M. 2189 ( 1997 )
Government of Virgin Islands v. Thomas , 341 F. Supp. 2d 531 ( 2004 )
In Re Richards , 52 F. Supp. 2d 522 ( 1999 )
Lattin v. Commissioner , 69 T.C.M. 2734 ( 1995 )
Laidiaw Transp. v. Commissioner , 75 T.C.M. 2598 ( 1998 )
Bealor v. Commissioner , 72 T.C.M. 730 ( 1996 )