This opinion cited by 45 cases:

Joseph D. and Wanda S. Lunsford v. Commissioner ( 2001 )


Full-Circle Staffing, LLC, Watchman Investment Trust, Financial & Tax Services, Inc., Trustee, Tax Matters Partner v. Commissioner ( 2018 )


Lunsford v. Comm'r ( 2001 )


Green Gas Del. Statutory Trust v. Comm'r ( 2016 )


BASR Partnership Ex Rel. Pettinati v. United States ( 2017 )


Free-Pacheco v. United States ( 2014 )


Burnett v. CIR ( 2003 )


Senter v. Comm'r ( 1995 )


McGee v. Commissioner ( 1997 )


Estate of Smith v. Comm'r ( 2001 )


Esgar Corp. v. Comm'r ( 2012 )


Kornman & Associates, Inc. v. United States ( 2008 )


Nevada Partners Fund, L.L.C. v. United States ( 2013 )


Austin Otology Assocs. v. Comm'r ( 2013 )


United States v. RaPower-3 ( 2020 )


Ampersand Chowchilla Biomass, LLC v. United States ( 2020 )


Stanford v. Commissioner ( 1998 )


Andrews v. Commissioner ( 1998 )


Biomage, LLC v. Comm'r ( 2013 )


Petaluma FX Partners, LLC v. Comm'r ( 2007 )