This opinion cited by 58 cases:

Estate of Melvin W. Isaacson, Deceased, Miriam A. Isaacson, and Miriam A. Isaacson v. Commissioner of Internal Revenue , 860 F.2d 55 ( 1988 )


Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue , 798 F.2d 65 ( 1986 )


Bb&t Corp. v. United States , 523 F.3d 461 ( 2008 )


pleasant-summit-land-corporation-in-88-1373-v-commissioner-of-internal , 863 F.2d 263 ( 1988 )


Howard I. Lukens v. Commissioner of Internal Revenue , 945 F.2d 92 ( 1991 )


Nos. 85-1715(l), 85-1716 , 792 F.2d 1278 ( 1986 )


Fox Park Corp. v. Commissioner , 50 T.C.M. 917 ( 1985 )


Merriam v. Commissioner , 70 T.C.M. 627 ( 1995 )


Calloway v. Comm'r , 135 T.C. 26 ( 2010 )


Jackson v. Comm'r , 103 T.C.M. 1271 ( 2012 )


Palmer v. Comm'r , 109 T.C.M. 1154 ( 2015 )


Tishkoff v. Comm'r , 2016 Tax Ct. Summary LEXIS 66 ( 2016 )


AWG Leasing Trust v. United States , 592 F. Supp. 2d 953 ( 2008 )


Hoerrner v. Commissioner , 50 T.C.M. 417 ( 1985 )


Hartman v. Commissioner , 50 T.C.M. 1058 ( 1985 )


Lamborn v. Comm'r , 50 T.C.M. 835 ( 1985 )


Ragghianti v. Commissioner , 55 T.C.M. 446 ( 1988 )


Ernstoff v. Commissioner , 55 T.C.M. 545 ( 1988 )


Falsetti v. Commissioner , 85 T.C. 332 ( 1985 )


Metz v. Comm'r , 109 T.C.M. 1248 ( 2015 )