This opinion cited by 19 cases:

Feinberg v. Comm'r , 86 T.C.M. 520 ( 2003 )


Mortensen v. Comm'r , 88 T.C.M. 278 ( 2004 )


Brooks v. United States , 276 F. Supp. 2d 653 ( 2003 )


Glenn A. Mortensen v. Commissioner of Internal Revenue , 440 F.3d 375 ( 2006 )


William E. Gustashaw, Jr. v. Commissioner of IRS , 87 A.L.R. Fed. 2d 771 ( 2012 )


General Mills, Inc. and Subsidiaries v. United States ( 2015 )


Lewin v. Comm'r , 86 T.C.M. 532 ( 2003 )


Cohen v. Comm'r , 86 T.C.M. 509 ( 2003 )


Walford v. Comm'r , 86 T.C.M. 479 ( 2003 )


106 LTD., David Palmlund, Tax Matters Partner v. Commissioner , 136 T.C. 67 ( 2011 )


Williams v. Comm'r , 101 T.C.M. 1408 ( 2011 )


David A. Field and Ellen J. Field v. United States of America, Docket No. 03-6246-Cv , 381 F.3d 109 ( 2004 )


Mortensen v. CIR ( 2006 )


General Mills, Inc. and Subsidiaries v. United States , 123 Fed. Cl. 576 ( 2015 )


Tigers Eye Trading, LLC v. Comm'r , 97 T.C.M. 1622 ( 2009 )


106 Ltd. v. Comm'r , 136 T.C. 67 ( 2011 )


Korchak v. Comm'r , 2005 Tax Ct. Memo LEXIS 243 ( 2005 )


Greer v. Comm'r , 93 T.C.M. 1216 ( 2007 )


White v. Comm'r , 103 T.C.M. 1560 ( 2012 )