This opinion cited by 36 cases:

In re: CPESAZ Liquidating, Inc. AND NDS Liquidating, Inc. AND CPESCA Liquidating, Inc. ( 2023 )


Benenson, III v. Commissioner of IRS , 887 F.3d 511 ( 2018 )


Luke Brugnara v. Cir , 667 F. App'x 250 ( 2016 )


Kumar v. Comm'r , 106 T.C.M. 109 ( 2013 )


Sollberger v. Commissioner , 691 F.3d 1119 ( 2012 )


West Ventures, L.P. v. Cir ( 2020 )


Gaggero v. Comm'r , 104 T.C.M. 682 ( 2012 )


Charles M. Corbalis & Linda J. Corbalis v. Commissioner , 142 T.C. 46 ( 2014 )


Yari v. Comm'r , 143 T.C. 157 ( 2014 )


CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. Commissioner , 144 T.C. 161 ( 2015 )


Webber v. Comm'r , 144 T.C. 324 ( 2015 )


Corbalis v. Comm'r , 142 T.C. 46 ( 2014 )


CNT Investors, LLC v. Comm'r , 144 T.C. 161 ( 2015 )


Fernando Ponce & Natalie Ponce ( 2023 )


Van Alen v. Comm'r , 106 T.C.M. 427 ( 2013 )


Summa Holdings, Inc. v. Comm'r , 109 T.C.M. 1612 ( 2015 )


Dalton v. Comm'r , 113 T.C.M. 1194 ( 2017 )


Block Developers, LLC v. Comm'r , 114 T.C.M. 68 ( 2017 )


Blodgett v. Comm'r , 104 T.C.M. 500 ( 2012 )


Polowniak v. Commissioner , 111 T.C.M. 1132 ( 2016 )