This opinion cited by 10 cases:

Elizabeth N. Callaway v. Commissioner of Internal Revenue , 231 F.3d 106 ( 2000 )


First Blood Assocs. v. Commissioner , 75 T.C.M. 2138 ( 1998 )


Greenberg Bros. Pshp. 12 v. Commissioner , 75 T.C.M. 2164 ( 1998 )


GAF Corporation and Subsidiaries v. Commissioner , 114 T.C. No. 33 ( 2000 )


Soward v. Comm'r , 92 T.C.M. 475 ( 2006 )


Peter D. Adkison v. Commissioner , 129 T.C. No. 13 ( 2007 )


Rawls Trading, L.P., Rawls Management Corporation, Tax Matters Partner,et al. v. Commissioner , 138 T.C. 271 ( 2012 )


Tigers Eye Trading, LLC v. Comm'r , 97 T.C.M. 1622 ( 2009 )


Bedrosian v. Comm'r , 94 T.C.M. 614 ( 2007 )


Estate of Callaway v. Commissioner , 75 T.C.M. 1956 ( 1998 )