This opinion cited by 26 cases:

Nathan T. Olpin v. Commissioner of Internal Revenue , 270 F.3d 1297 ( 2001 )


Robert E. Wadlow and Connie v. Wadlow v. Commissioner , 112 T.C. No. 18 ( 1999 )


Government of the Virgin Islands v. Innovative Communications Corp. , 215 F. Supp. 2d 603 ( 2002 )


Estate of Smith v. Comm'r , 123 T.C. 15 ( 2004 )


Greene-Thapedi v. Comm'r , 126 T.C. 1 ( 2006 )


In Re Charter Behavioral Health Systems, LLC , 50 Collier Bankr. Cas. 2d 875 ( 2003 )


Abdo v. United States Internal Revenue Service , 234 F. Supp. 2d 553 ( 2002 )


Seaview Trading, LLC, Agk Inve v. Cir ( 2022 )


Ronald C. Bachner v. Commissioner , 109 T.C. No. 7 ( 1997 )


Estate of Algerine Allen Smith, James Allen Smith v. Commissioner , 123 T.C. No. 2 ( 2004 )


Llwellyn Greene-Thapedi v. Commissioner , 126 T.C. No. 1 ( 2006 )


Levi v. Comm'r , 109 T.C.M. 1610 ( 2015 )


Estate of Mansy Y. Michael, by David Michael v. M.J. Lullo, District Director of Internal Revenue Service , 173 F.3d 503 ( 1999 )


United States v. Gross , 626 F.3d 289 ( 2010 )


Barry I. Fredericks v. Commissioner of Internal Revenue , 126 F.3d 433 ( 1997 )


Estate of Michael v. Lullo ( 1999 )


Bachner v. Commissioner , 109 T.C. 125 ( 1997 )


Wadlow v. Commissioner , 112 T.C. 247 ( 1999 )


FRIEDMANN v. COMMISSIONER , 82 T.C.M. 381 ( 2001 )


Martinez v. Christian Financial v. Accessabilities , 125 A.3d 809 ( 2015 )