This opinion cited by 20 cases:

Daniel Larkin v. Cmsnr. IRS ( 2022 )


Estate of Tanenblatt v. Comm'r , 106 Tax Ct. Mem. Dec. (CCH) 579 ( 2013 )


Crawford v. Comm'r , 108 T.C.M. 120 ( 2014 )


Champions Retreat Golf Founders, LLC., Riverwood Land, LLC., Tax Matters Partner ( 2022 )


Srbislav B. Stanojevich ( 2023 )


The Howard Hughes Company, LLC f.k.a. The Howard Hughes Corporation, and Subsidiaries v. Commissioner , 142 T.C. 355 ( 2014 )


Steinberg v. Comm'r , 145 T.C. 184 ( 2015 )


Antoniacci v. Comm'r , 112 T.C.M. 688 ( 2016 )


Howard Hughes Co., LLC v. Comm'r , 142 T.C. 355 ( 2014 )


Dynamo Holdings L.P. v. Comm'r , 143 T.C. 183 ( 2014 )


Pine Mountain Preserve, LLLP f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 214 ( 2018 )


Garza v. Comm'r , 113 T.C.M. 1023 ( 2017 )


Sawyer v. Comm'r , 109 T.C.M. 1264 ( 2015 )


Davis v. Comm'r , 109 T.C.M. 1450 ( 2015 )


Kopaigora v. Comm'r , 2016 Tax Ct. Summary LEXIS 35 ( 2016 )


Chapman Glen Limited v. Commissioner , 140 T.C. No. 15 ( 2013 )


Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. Commissioner , 143 T.C. No. 9 ( 2014 )


The Howard Hughes Company, LLC f.k.a. The Howard Hughes Corporation, and Subsidiaries v. Commissioner , 142 T.C. No. 20 ( 2014 )


Bruce v. Comm'r , 108 T.C.M. 230 ( 2014 )


Schmidt v. Comm'r , 108 T.C.M. 135 ( 2014 )