This opinion cited by 83 cases:

Estate of Ravetti v. Commissioner , 66 T.C.M. 299 ( 1993 )


Donald R. Golan & Sheila E. Golan v. Commissioner , 2018 T.C. Memo. 76 ( 2018 )


Provizer v. Commissioner , 63 T.C.M. 2531 ( 1992 )


Epsten v. Commissioner , 61 T.C.M. 2814 ( 1991 )


Feldman v. Comm'r , 102 T.C.M. 612 ( 2011 )


MCM Investment Management, LLC, Mark & C'Ann McMillin Family Trust Dated 04/09/1990, Tax Matters Partner v. Commissioner , 2019 T.C. Memo. 158 ( 2019 )


Celia Mazzei v. Commissioner , 150 T.C. No. 7 ( 2018 )


Roy E. Hahn & Linda G. Montgomery v. Commissioner , 2018 T.C. Memo. 100 ( 2018 )


Martuccio v. Commissioner , 63 T.C.M. 3082 ( 1992 )


Wimpie v. Commissioner , 67 T.C.M. 2091 ( 1994 )


Hunter v. Comm'r , 108 T.C.M. 1 ( 2014 )


85 Gorgonio Wind Generating Co. v. Commissioner , 68 T.C.M. 1071 ( 1994 )


Alexander v. Comm'r , 95 T.C. 467 ( 1990 )


CMA Consol., Inc. v. Comm'r , 89 T.C.M. 701 ( 2005 )


Union Texas International Corporation, f.k.a. Union Texas Petroleum Corporation v. Commissioner , 110 T.C. No. 25 ( 1998 )


Robertson v. Commissioner , 77 T.C.M. 1849 ( 1999 )


Winn-Dixie Stores, Inc. and Subsidiaries v. Commissioner , 113 T.C. No. 21 ( 1999 )


Larry W. and Cynthia J/ Van Wyk v. Commissioner , 113 T.C. No. 29 ( 1999 )


Waters v. Commissioner , 62 T.C.M. 778 ( 1991 )


Pacific Sound Prod. Ltd. Partnership v. Commissioner , 65 T.C.M. 2898 ( 1993 )