This opinion cited by 28 cases:

Daniel J. Mahoney Jr., of the Estate of James M. Cox Jr. v. United States , 831 F.2d 641 ( 1987 )


Eugene D. Lanier, Inc. v. Commissioner , 75 T.C.M. 1537 ( 1998 )


Estate of Paxton v. Commissioner , 86 T.C. 785 ( 1986 )


John Thomas Longino v. Commissioner of IRS , 593 F. App'x 965 ( 2014 )


Commissioner of Internal Revenue, Petitioner-Cross-Respondent v. Leon E. Hendrickson, Respondent-Cross-Petitioner, and Peoples Loan & Trust Company , 873 F.2d 1018 ( 1989 )


Delaney v. IRS ( 1996 )


Syed A. Ahmed v. Commissioner of IRS , 498 F. App'x 919 ( 2012 )


Government of the United States Virgin Islands v. Commissioner of IRS ( 2014 )


Patricia A. Brookshire v. Commissioner of IRS , 452 F. App'x 901 ( 2012 )


J.C. Shepherd v. Commissioner , 115 T.C. No. 30 ( 2000 )


Shepherd v. Commissioner , 115 T.C. 376 ( 2000 )


Deanna Langille v. Commissioner of IRS ( 2011 )


J. C. Shepherd v. Comr. of IRS , 283 F.3d 1258 ( 2002 )


Government of the United States Virgin Islands v. Commissioner of IRS , 743 F.3d 790 ( 2014 )


Michael Jack Stephens v. Commissioner of IRS , 565 F. App'x 795 ( 2014 )


Sleiman v. Comr. of IRS , 187 F.3d 1352 ( 1999 )


W.E.R., a minor v. Commissioner of IRS , 512 F. App'x 984 ( 2013 )


Deanna Langille v. Commissioner of Irs , 447 F. App'x 130 ( 2011 )


Harold B. Rotte v. Comr. of IRS , 216 F. App'x 826 ( 2007 )


William Harnett v. Commissioner of IRS , 496 F. App'x 963 ( 2012 )