This opinion cited by 41 cases:

Michael Boulware v. Commissioner of IRS , 816 F.3d 133 ( 2016 )


Spagnoletti v. CIR ( 2021 )


Estate of Robert C. Duncan v. CIR , 890 F.3d 192 ( 2018 )


Marascalco v. Commissioner , 420 F. App'x 423 ( 2011 )


Don Johnson Motors, Inc. v. United States , 532 F. Supp. 2d 844 ( 2007 )


Mason v. Comm'r , 132 T.C. 301 ( 2009 )


Wilson v. Commissioner , 309 F. App'x 829 ( 2009 )


Mattie Marie Mason v. Commissioner , 132 T.C. No. 14 ( 2009 )


Reed v. Commissioner , 141 T.C. 248 ( 2013 )


Sulphur Manor, Inc. v. Comm'r , 113 T.C.M. 1435 ( 2017 )


David H. Melasky & Audrey Melasky v. Commissioner , 151 T.C. No. 9 ( 2018 )


Hartmann v. Commissioner , 638 F.3d 248 ( 2011 )


Fifty Below Sales v. United States ( 2007 )


La Marine Serv., LLC v. Comm'r , 104 T.C.M. 135 ( 2012 )


Western Hills Residential Care, Inc. v. Comm'r , 113 T.C.M. 1447 ( 2017 )


Crescent Manor, Inc. v. Comm'r , 113 T.C.M. 1430 ( 2017 )


Cantrell v. Comm'r , 104 T.C.M. 275 ( 2012 )


Burnett v. Commissioner , 227 F. App'x 342 ( 2007 )


Harry Cantrell, Jr. v. CIR , 576 F. App'x 439 ( 2014 )


Dalton, Jr. v. Commissioner of IRS , 682 F.3d 149 ( 2012 )