This opinion cited by 18 cases:

Timothy E. Dexter v. Commissioner of Internal Revenue , 409 F.3d 877 ( 2005 )


Square D Company and Subsidiaries v. Commissioner of the Internal Revenue Service , 438 F.3d 739 ( 2006 )


Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal Revenue , 296 F.3d 607 ( 2002 )


Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, and Naomi Kanter v. Commissioner of Internal Revenue , 337 F.3d 833 ( 2003 )


Boim v. Holy Land Foundation for Relief & Development , 549 F.3d 685 ( 2008 )


Kanter v. Commissioner , 590 F.3d 410 ( 2009 )


O'Neal v. Comm'r , 111 T.C.M. 1218 ( 2016 )


DeVries v. Comm'r , 102 T.C.M. 125 ( 2011 )


Cole v. Commissioner , 637 F.3d 767 ( 2011 )


Reynolds, Charles v. CIR ( 2002 )


Estate Burton Kanter v. CIR ( 2003 )


Dexter, Timothy E. v. CIR ( 2005 )


Square D Co Subsidi v. CIR ( 2006 )


Boim, Stanley v. Holy Land Foundation ( 2008 )


Joshua Kanter v. CIR ( 2009 )


McCormack v. Comm'r , 98 T.C.M. 335 ( 2009 )


Runkle v. Comm'r , 89 T.C.M. 1260 ( 2005 )


Musa v. Comm'r , 109 T.C.M. 1289 ( 2015 )