This opinion cited by 18 cases:
Hospital Corp. of Am. v. Commissioner , 74 T.C.M. 1020 ( 1997 )
Sunoco, Inc. and Subsidiaries v. Commissioner , 118 T.C. No. 11 ( 2002 )
FPL Group, Inc. v. Comm'r , 83 T.C.M. 1463 ( 2002 )
Universal Mktg. v. Comm'r , 94 T.C.M. 374 ( 2007 )
Langer v. Comm'r , 96 T.C.M. 334 ( 2008 )
Daoud v. Comm'r , 100 T.C.M. 570 ( 2010 )
Peco Foods, Inc. & Subsidiaries v. Comm'r , 103 T.C.M. 1120 ( 2012 )
AmeriSouth XXXII, Ltd. v. Comm'r , 103 T.C.M. 1324 ( 2012 )
Tigers Eye Trading, LLC v. Comm'r , 97 T.C.M. 1622 ( 2009 )
Mears v. Comm'r , 105 T.C.M. 1354 ( 2013 )
Hart v. Commissioner , 78 T.C.M. 114 ( 1999 )
Santa Monica Pictures, L.L.C. v. Comm'r , 89 T.C.M. 1157 ( 2005 )
Feinberg v. Comm'r , 114 T.C.M. 471 ( 2017 )
Smith v. Comm'r , 100 T.C.M. 60 ( 2010 )
CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. Commissioner , 144 T.C. 161 ( 2015 )
Weintraut v. Comm'r , 112 T.C.M. 122 ( 2016 )
EMMIT v. COMMISSIONER , 82 T.C.M. 197 ( 2001 )
Perry v. Comm'r , 104 T.C.M. 201 ( 2012 )