⁵²Notice 2000-26, IRB 2000-17, 954.

⁵³TD 8940 (2/12/01).

⁵⁴David A. Gitlitz, 121 S.Ct. 701 (2001).

⁵⁵Est. of Michael A. Conviser, TC Memo 2001-54.

⁵⁶Gerald E. Toberman, TC Memo 2000-221.

⁵⁷Est. of Alton Bean, TC Memo 2000-355; for a discussion of these issues, see Porcaro, "Restructuring Debt Basis in Light of the 'Economic Outlay' Doctrine," 32 The Tax Adviser 604 (September 2001).

⁵⁸Kandiah Jeyapalan, TC Memo 2000-207.

⁵⁹Frederick H. Jackson, TC Memo 2001-61.

⁶⁰Alan G. Bone, TC Memo 2001-43, and Jeffrey M. Guerrero, TC Memo 2001-44.

⁶¹Richard D. Nelson, TC Memo 2000-212.

⁶²Edward M. Selfe, 778 F2d 769 (11th Cir. 1985).

⁶³Thomas F. Grojean, TC Memo 1999-425, aff'd, 248 F3d 572 (7th Cir. 2001).

⁶⁴IRS Letter Ruling 9951035 (9/15/99).

⁶⁵R. George Gregersen, TC Memo 2000-325.

⁶⁶IRS Letter Ruling (FSA) 200042001 (3/13/00).

⁶⁷Robert O'Connor, TC Memo 2001-90.

⁶⁸Thomas O'Connell, TC Memo 2001-158.

⁶⁹St. Charles Investment Co., 232 F3d 773 (10th Cir. 2000), rev'g 110 TC 46 (1998).

⁷⁰David H. Hillman, 4th Circuit, 4/17/01, rev'g 114 TC 103 (2000).

⁷¹Franklin W. Briggs, TC Memo 2000-380.

⁷²Rev. Rul. 2000-43, IRB 2000-41, 333.

⁷³IRS Letter Rulings 200108012–14 (all dated 11/17/01).

⁷⁴Rev. Rul. 81-282, 1981-2 CB 78.

⁷⁵Thomas J. Rosser, TC Memo 2001-79.

⁷⁶Michael E. Fitzmaurice, DC TX, 1/2/01.

⁷⁷Est. of Frederick Hoffman, 4th Cir., 5/8/01, aff'g TC Memo 1999-395.

⁷⁸J&W Fence Supply Co., Inc., 230 F3d 896 (7th Cir. 2000).

⁷⁹Robert B. Rogers, 58 FSupp2d 1235 (DC KS, 1999).

⁸⁰Patrick E. Catalano, 9th Cir., 2/15/01, aff'g TC Memo 1998-447.

⁸¹TD 8869 (1/20/00).

⁸²IRS Letter Rulings 200105034-5 (both dated 10/27/00).

⁸³Letter Ruling 200107018 (11/16/00).

⁸⁴Letter Ruling 200118023 (1/31/01).

⁸⁵Colorado Gas Compression Inc., 116 TC 1 (2001).

⁸⁶See, e.g., Irene Eisenberg, 155 F3d 50 (2d Cir. 1998), rev'g and rem'g TC Memo 1997-483; Est. of Artemus Davis, 110 TC 530 (1998); and Est. of Pauline Welch, 208 F3d 213 (6th Cir. 2000).

⁸⁷Coggin Automotive Corp.,115 TC No. 28 (2000).

⁸⁸Jim Turin & Sons, Inc., 219 F3d 1103 (9th Cir. 2000), aff'g TC Memo 1998-223.

⁸⁹Edward G. Smith, TC Memo 2000-353.

⁹⁰RACMP Enterprises, Inc., 114 TC 211 (2000).

⁹¹Vandra Bros. Construction Co., TC Memo 2000-233.

⁹²Douglas P. McLaulin, Jr., 115 TC No. 18 (2000).

⁹³See, e.g., Martin Ice Cream, 110 TC 189 (1998), and William Norwalk, TC Memo 1998-279.

⁹⁴IRS Letter Ruling 200121061 (2/27/01).

⁹⁵IRS Letter Ruling 200047045 (8/30/00).

⁹⁶IRS Letter Ruling 200047024 (8/23/00).

⁹⁷IRS Letter Ruling 200047020 (8/22/00).

⁹⁸IRS Letter Ruling (FSA) 200041009 (6/30/00).