This opinion cited by 45 cases:
John David Smith, of the Estate of Louis R. Smith, Deceased v. United States , 391 F.3d 621 ( 2004 )
Menard, Inc. v. Comm'r , 88 T.C.M. 229 ( 2004 )
Ringgold Tel. Co. v. Comm'r , 99 T.C.M. 1416 ( 2010 )
Estate of Harper v. Comm'r , 83 T.C.M. 1641 ( 2002 )
PHYSICIANS INS. CO. OF WISCONSIN v. COMMISSIONER , 82 T.C.M. 918 ( 2001 )
Estate of Borgatello v. Commissioner , 80 T.C.M. 260 ( 2000 )
ESTATE OF AUGUSTA PORTER FORBES v. COMMISSIONER , 81 T.C.M. 1399 ( 2001 )
Estate of Rodgers v. Commissioner , 77 T.C.M. 1831 ( 1999 )
ARBINI v. COMMISSIONER , 81 T.C.M. 1753 ( 2001 )
Estate of Noble v. Comm'r , 89 T.C.M. 649 ( 2005 )
Pierson M. Grieve v. Commissioner ( 2020 )
Estate of Marjorie deGreeff Litchfield v. Comm'r , 97 T.C.M. 1079 ( 2009 )
Union Carbide Corp. v. Comm'r , 97 T.C.M. 1207 ( 2009 )
Fish v. Comm'r , 106 Tax Ct. Mem. Dec. (CCH) 608 ( 2013 )
Desmond v. Commissioner , 77 T.C.M. 1529 ( 1999 )
Estate of Dunn v. Commissioner , 79 T.C.M. 1337 ( 2000 )
ESTATE OF JOHN L. BAIRD v. COMMISSIONER , 82 T.C.M. 666 ( 2001 )
Acuity, A Mut. Ins. Co., & Subsidiaries v. Comm'r , 106 T.C.M. 233 ( 2013 )
Estate of Bailey v. Comm'r , 83 T.C.M. 1862 ( 2002 )
Estate of Giustina v. Comm'r , 101 T.C.M. 1676 ( 2011 )