This opinion cited by 16 cases:

Bank of N.Y. Mellon Corp. v. Comm'r , 106 T.C.M. 367 ( 2013 )


Winn-Dixie Stores v. Comm'r , 113 T.C. 254 ( 1999 )


United States v. Parse , 789 F.3d 83 ( 2015 )


Long Term Capital Holdings v. United States , 330 F. Supp. 2d 122 ( 2004 )


Tifd Iii-E Inc. v. United States , 342 F. Supp. 2d 94 ( 2004 )


United States v. Daugerdas , 759 F. Supp. 2d 461 ( 2010 )


Altria Group, Inc. v. United States , 694 F. Supp. 2d 259 ( 2010 )


Winn-Dixie Stores, Inc. and Subsidiaries v. Commissioner , 113 T.C. No. 21 ( 1999 )


larry-l-sather-donor-v-commissioner-of-internal-revenue-sandra-sather , 251 F.3d 1168 ( 1991 )


Nicole Rose Corp., Formerly Known as Quintron Corporation v. Commissioner of Internal Revenue , 320 F.3d 282 ( 2003 )


Salem Financial, Inc. Ex Rel. Branch Investments LLC v. United States , 786 F.3d 932 ( 2015 )


Bank of N.Y. Mellon v. Comm'r Am. Int'l Grp., Inc. v. United States ( 2015 )


Larry L. Sather v. CIR , 251 F.3d 1168 ( 2001 )


Leema Enters., Inc. v. Commissioner , 77 T.C.M. 1261 ( 1999 )


UPS v. Comm'r , 78 T.C.M. 262 ( 1999 )


Santa Monica Pictures, L.L.C. v. Comm'r , 89 T.C.M. 1157 ( 2005 )