This opinion cited by 30 cases:

Endeavor Partners Fund, LLC, Delta Currency Trading, LLC, Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 96 ( 2018 )


Claymont Invs., Inc. v. Comm'r , 90 T.C.M. 462 ( 2005 )


Bank of New York Mellon Corporation, as Successor in Interest to The Bank of New York Company, Inc. v. Commissioner , 140 T.C. No. 2 ( 2013 )


Hopkins Partners v. Comm'r , 97 T.C.M. 1560 ( 2009 )


Bank of New York Mellon Corporation, as Successor in Interest to The Bank of New York Company, Inc. v. Commissioner , 140 T.C. 15 ( 2013 )


Historic Boardwalk Hall, LLC v. Comm'r , 136 T.C. 1 ( 2011 )


Salem Financial, Inc. v. United States ( 2013 )


Salem Financial, Inc. v. United States ( 2013 )


Bank of N.Y. Mellon Corp. v. Comm'r , 140 T.C. 15 ( 2013 )


Crispin v. Comm'r , 103 T.C.M. 1349 ( 2012 )