This opinion cited by 10 cases:

High Desert Relief v. United States , 917 F.3d 1170 ( 2019 )


Nelson v. CIR ( 2021 )


Estate of Purdue v. Comm'r , 110 T.C.M. 627 ( 2015 )


Graev v. Comm'r , 140 T.C. 377 ( 2013 )


Lawrence G. & Lorna Graev v. Commissioner , 140 T.C. No. 17 ( 2013 )


Palmolive Bldg. Investors, LLC v. Comm'r , 2017 U.S. Tax Ct. LEXIS 51 ( 2017 )


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


Estate of Marion Levine, Robert L. Larson, Personal Representative ( 2022 )


James C. Nelson v. Commissioner , 2020 T.C. Memo. 81 ( 2020 )


Wandry v. Comm'r , 103 T.C.M. 1472 ( 2012 )