This opinion cited by 12 cases:
Watkins v. Comm'r , 108 T.C.M. 337 ( 2014 )
Connell Bus. Co. v. Comm'r , 87 T.C.M. 1384 ( 2004 )
Daniels v. Comm'r , 104 T.C.M. 820 ( 2012 )
CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. Commissioner , 144 T.C. 161 ( 2015 )
Thiessen v. Comm'r , 146 T.C. 100 ( 2016 )
Rhone Poulenc Surfactants and Specialties, L.P. v. Commissioner , 114 T.C. No. 34 ( 2000 )
Highwood Partners, B & A Highwoods Investments, LLC, Tax Matters Partner v. Commissioner , 133 T.C. No. 1 ( 2009 )
Graev v. Comm'r , 2016 U.S. Tax Ct. LEXIS 33 ( 2016 )
Benson v. Comm'r , 91 T.C.M. 925 ( 2006 )
Estate of Sanders v. Comm'r , 107 T.C.M. 1493 ( 2014 )
Gouveia v. Comm'r , 88 T.C.M. 424 ( 2004 )
CC&F W. Operations Ltd. Pshp. v. Commissioner , 80 T.C.M. 345 ( 2000 )