This opinion cited by 54 cases:

Goldberg v. Comm'r , 93 T.C.M. 1081 ( 2007 )


Kligfeld Holdings, Kligfeld Corporation, Tax Matters Partner v. Commissioner , 128 T.C. No. 16 ( 2007 )


McConnell v. Comm'r , 95 T.C.M. 10 ( 2008 )


Petaluma FX Partners, LLC, Ronald Scott Vanderbeek, A Partner Other Than the Tax Matters Partner v. Commissioner , 131 T.C. No. 9 ( 2008 )


Superior Trading, LLC, Jetstream Business Limited, Tax Matters Partner v. Commissioner , 137 T.C. 70 ( 2011 )


Curr-Spec Partners, LP v. Comm'r , 94 T.C.M. 314 ( 2007 )


Ochsner v. Comm'r , 99 T.C.M. 1514 ( 2010 )


Petaluma FX Partners, LLC v. Comm'r , 131 T.C. 84 ( 2008 )


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


G-5 Inv. P'ship v. Comm'r , 128 T.C. 186 ( 2007 )


John Hancock Life Ins. Co. (U.S.A.) v. Comm'r , 141 T.C. 1 ( 2013 )


Barnes Group, Inc. v. Comm'r , 105 T.C.M. 1654 ( 2013 )


Curr-Spec Partners, LP v. Comm'r , 92 T.C.M. 493 ( 2006 )


Kenna Trading, LLC, Jetstream Business Limited, Tax Matters Partner v. Commissioner , 143 T.C. No. 18 ( 2014 )


Leatherstocking 1983 P'ship v. Comm'r , 92 T.C.M. 106 ( 2006 )


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


Kenna Trading, LLC v. Comm'r , 143 T.C. 322 ( 2014 )


Kenna Trading, LLC, Jetstream Business Limited, Tax Matters Partner v. Commissioner , 143 T.C. 322 ( 2014 )


Ginsburg v. Comm'r , 127 T.C. 75 ( 2006 )


Kligfeld Holdings v. Comm'r , 128 T.C. 192 ( 2007 )