This opinion cited by 18 cases:

Enbridge Energy Co., Inc. v. United States ( 2008 )


Dav-Con, Inc. v. State Board of Tax Commissioners ( 1998 )


Wren Alexander Investments, L.L.C. v. Internal Revenue Service ( 2013 )


Green v. Commissioner ( 2009 )


Lisle v. CIR ( 2003 )


Reynolds, Charles v. CIR ( 2002 )


Estate of Lisle v. Commissioner ( 2003 )


Clark v. State Board of Tax Commissioners ( 1998 )


Martinez v. CIR ( 1999 )


Bruce Gunkle v. CIR ( 2014 )


Gunkle v. Commissioner ( 2014 )


Lisle v. CIR ( 2003 )


Lisle v. CIR ( 2003 )


Gandy v. CIR ( 1999 )


Schoenbachler v. Minyard ( 2003 )


Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal Revenue ( 2002 )


The Universal Church v. Robert L. Geltzer, as Trustee of the Estate of Darnelle Boisrond ( 2006 )


Bean v. United States ( 2009 )