This opinion cited by 62 cases:

Andrews v. United States ( 2021 )


Estate of John RH Thouron v. United States , 752 F.3d 311 ( 2014 )


Armstrong's, Inc. v. Iowa Department of Revenue , 1982 Iowa Sup. LEXIS 1404 ( 1982 )


Lewis v. United States , 467 F. Supp. 30 ( 1979 )


Achiro v. Commissioner , 77 T.C. 881 ( 1981 )


Shell Oil Co. v. Commissioner , 90 T.C. 747 ( 1988 )


Miles Production Co. v. Commissioner , 96 T.C. 595 ( 1991 )


Estate of La Meres v. Comm'r , 98 T.C. 294 ( 1992 )


ACME Music Co. v. Internal Revenue Service (In Re ACME Music Co.) , 1996 Bankr. LEXIS 652 ( 1996 )


Estate of Davenport v. Commissioner , 184 F.3d 1176 ( 1999 )


Lakeisha Degourville ( 2022 )


Joseph DeCrescenzo ( 2023 )


Gwendolyn L. Kestin v. Commissioner , 153 T.C. No. 2 ( 2019 )


Adams Lippincott v. Comm IRS ( 1999 )


TESCO DRIVEAWAY CO. v. COMMISSIONER , 82 T.C.M. 857 ( 2001 )


Mangum v. Comm'r , 111 T.C.M. 1099 ( 2016 )


RERI Holdings I, LLC v. Comm'r , 2017 U.S. Tax Ct. LEXIS 33 ( 2017 )


Lawrence G. Graev & Lorna Graev v. Commissioner , 149 T.C. No. 23 ( 2017 )


Pleasanton Gravel Co. v. Commissioner , 85 T.C. 839 ( 1985 )


Curley v. United States , 791 F. Supp. 52 ( 1992 )