hat is squarely on point. See Golsen v. Commissioner[ Dec. 30,049], 54 T.C. 742 (1970), affd. 445 F.2d 985 (10th Cir. 1971). Petitioners argue that Succession of McCord v. Commissioner( 2006-2 USTC ¶60,530), 461 F.3d 614 (5th Cir. 2006), revg. 120 T.C. 358 (2003), is such precedent. We agree. As discussed below, Suc