This opinion cited by 21 cases:
Wolfington v. Comm'r , 107 T.C.M. 1235 ( 2014 )
Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. Commissioner , 107 T.C. No. 13 ( 1996 )
Ronald C. Bachner v. Commissioner , 109 T.C. No. 7 ( 1997 )
Powell v. Commissioner , 74 T.C.M. 1424 ( 1997 )
Estate of Frank A. Branson v. Commissioner , 113 T.C. No. 2 ( 1999 )
Crop Associates v. Commissioner , 113 T.C. No. 15 ( 1999 )
Estate of Algerine Allen Smith, James Allen Smith v. Commissioner , 123 T.C. No. 2 ( 2004 )
Llwellyn Greene-Thapedi v. Commissioner , 126 T.C. No. 1 ( 2006 )
Menard, Inc. v. Commissioner , 130 T.C. No. 4 ( 2008 )
James E. Redlark and Cheryl L. Redlark v. Commissioner , 106 T.C. No. 2 ( 1996 )
Estate of Gordon H. Bartels, Sally A. Jouris and Thomas G. Bartels, Executors, and Estate of Violet J. Bartels, Sally A. Jouris and Thomas G. Bartels,... , 106 T.C. No. 24 ( 1996 )
Michael B. Butler and Jean Butler v. Commissioner , 114 T.C. 276 ( 2000 )
Emery Celli Cuti Brinckerhoff & Abady, P.C. v. Commissioner , 2018 T.C. Memo. 55 ( 2018 )
K & K Veterinary Supply, Inc. v. Commissioner , 2013 T.C. Memo. 84 ( 2013 )
K & K Veterinary Supply, Inc. v. Comm'r , 105 T.C.M. 1522 ( 2013 )
Speer v. Commissioner , 72 T.C.M. 125 ( 1996 )
Estate of Orenstein v. Commissioner , 79 T.C.M. 1971 ( 2000 )
VHC, Inc. v. Comm'r , 2017 Tax Ct. Memo LEXIS 220 ( 2017 )
Whalen v. Comm'r , 97 T.C.M. 1147 ( 2009 )
Estate of Kwang Lee v. Comm'r , 98 T.C.M. 657 ( 2009 )
