This opinion cited by 55 cases:

Goodrich v. Commissioner , 73 T.C.M. 2651 ( 1997 )


Shedd v. Commissioner , 80 T.C.M. 383 ( 2000 )


Estate of Howard v. Moore, Virgil L. Moore, and Trustee v. Commissioner , 2020 T.C. Memo. 40 ( 2020 )


Miller v. Commissioner , 57 T.C.M. 46 ( 1989 )


Deja Vu, Inc. v. Commissioner , 71 T.C.M. 3041 ( 1996 )


AMW Invs. v. Commissioner , 71 T.C.M. 3047 ( 1996 )


In Re Cold Harbor Associates, LP , 204 B.R. 904 ( 1997 )


Tennessee Valley Steel Corp. Ex Rel. Unsecured Creditors Committee v. B.T. Commercial Corp. (In Re Tennessee Valley Steel Corp.) , 186 B.R. 919 ( 1995 )


Limor v. Buerger (In Re Del-Met Corp.) , 322 B.R. 781 ( 2005 )


Principal Life Insurance Company and Subsidiaries v. United States , 120 Fed. Cl. 41 ( 2015 )


Sigmon v. Commissioner , 55 T.C.M. 1567 ( 1988 )


Hubert Enters. v. Comm'r , 125 T.C. 72 ( 2005 )


Hamdan v. Commissioner , 79 T.C.M. 1369 ( 2000 )


Titmas v. Commissioner , 69 T.C.M. 2920 ( 1995 )


In Re Franklin Equipment Co. , 416 B.R. 483 ( 2009 )