This opinion cited by 20 cases:
Monetary II Limited Partnership, J. Thomas Hannan, Tax Matters Partner v. Commissioner of Internal Revenue Service , 47 F.3d 342 ( 1995 )
Estate of Doris N. Barrett, Deceased, Larry T. Acord, Co-Executor v. Commissioner Internal Revenue Service , 87 F.3d 1318 ( 1996 )
Agri-Cal Venture Assocs. v. Commissioner , 80 T.C.M. 295 ( 2000 )
River City Ranches 1, Ltd. v. Comm'r , 85 T.C.M. 1365 ( 2003 )
KANTOR v. COMMISSIONER , 73 T.C.M. 2170 ( 1997 )
San Francisco Wesco Polymers, Inc. v. Commissioner , 77 T.C.M. 1945 ( 1999 )
Christianson v. Commissioner , 77 T.C.M. 1618 ( 1999 )
Crop Associates v. Commissioner , 113 T.C. No. 15 ( 1999 )
Clayton v. Comm'r , 97 T.C.M. 1583 ( 2009 )
Leatherstocking 1983 P'ship v. Comm'r , 92 T.C.M. 106 ( 2006 )
Peking Inv. Fund, LLC v. Comm'r , 106 T.C.M. 688 ( 2013 )
Davenport Recycling Assocs. v. Commissioner , 76 T.C.M. 562 ( 1998 )
Summit Vineyard Holdings, LLC v. Comm'r , 110 T.C.M. 113 ( 2015 )
Stuart v. Comm'r , 144 T.C. 235 ( 2015 )
Doyle v. Commissioner , 74 T.C.M. 452 ( 1997 )
Schalekamp v. Commissioner , 76 T.C.M. 204 ( 1998 )
Cascade Pshp. v. Commissioner , 71 T.C.M. 3226 ( 1996 )
Mathia v. Comm'r , 97 T.C.M. 1611 ( 2009 )
Estate of Jones v. Commissioner , 71 T.C.M. 2305 ( 1996 )
BCP Trading & Invs., LLC v. Comm'r , 114 T.C.M. 151 ( 2017 )
