This opinion cited by 15 cases:

Department of Justice Participation on the Internal Revenue Service Undercover Review Committee ( 1996 )


john-c-zinniel-and-gayle-a-zinniel-david-n-merryfield-and-jane-a , 883 F.2d 1350 ( 1989 )


In Re Vale , 204 B.R. 716 ( 1996 )


Susan P. Kechijian ( 2022 )


Republic Plaza Properties Partnership, PFI Republic Limited, Inc., Tax Matters Partner v. Commissioner , 107 T.C. No. 7 ( 1996 )


Hospital Corporation of America and Subsidiaries v. Commissioner , 109 T.C. No. 2 ( 1997 )


Gwendolyn A. Ewing v. Commissioner , 118 T.C. No. 31 ( 2002 )


Edward A. Robinson III and Diana R. Robinson v. Commissioner , 119 T.C. No. 4 ( 2002 )


L.S. Vines v. Commissioner , 126 T.C. No. 15 ( 2006 )


Vines v. Comm'r , 92 T.C.M. 460 ( 2006 )


Philip A. Driscoll and Lynne B. Driscoll, a.k.a. Donna L. Driscoll v. Commissioner , 135 T.C. 557 ( 2010 )


James E. Redlark and Cheryl L. Redlark v. Commissioner , 106 T.C. No. 2 ( 1996 )


Hospital Corporation of America and Subsidiaries v. Commissioner , 107 T.C. No. 8 ( 1996 )


Schmidt Baking Company, Inc. v. Commissioner , 107 T.C. No. 16 ( 1996 )


Charles C. Allen, III and Barbara N. Allen v. Commissioner , 118 T.C. No. 1 ( 2002 )