This opinion cited by 14 cases:

Transpac Drilling Venture 1982-12, Guy J. Cutili v. Commissioner of Internal Revenue , 147 F.3d 221 ( 1998 )


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


Taurus FX Partners, LLC v. Comm'r , 106 T.C.M. 40 ( 2013 )


River City Ranches 1, Ltd. v. Comm'r , 85 T.C.M. 1365 ( 2003 )


Monetary II Limited Partnership, J. Thomas Hannan, Tax Matters Partner v. Commissioner of Internal Revenue Service , 47 F.3d 342 ( 1995 )


Cinema '84, Richard M. Greenberg, Tax Matters Partner, Garlon J. Reigler, a Non-Participating Partner v. Commissioner of Internal Revenue , 412 F.3d 366 ( 2005 )


Connell v. Commissioner , 72 T.C.M. 283 ( 1996 )


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


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


Davenport Recycling Assocs. v. Commissioner , 76 T.C.M. 562 ( 1998 )


Computer Programs Lambda, Ltd. v. Commissioner , 90 T.C. 1124 ( 1988 )


Goldman v. Commissioner , 71 T.C.M. 3176 ( 1996 )


GEORGE v. COMMISSIONER , 83 T.C.M. 1933 ( 2002 )


Gateway Hotel Partners, LLC v. Comm'r , 97 T.C.M. 1668 ( 2009 )