This opinion cites 2 cases:

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

• Court of Appeals for the Second Circuit |   Friday, June 26, 1998 |   Cited 0 times

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river-city-ranches-1-ltd-leon-shepard-tax-matters-partner-river-city , 401 F.3d 1136 ( 2005 )

• Court of Appeals for the Ninth Circuit |   Friday, March 25, 2005 |   Cited 0 times

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