This opinion cited by 12 cases:

Martin v. Commissioner, IRS , 38 F. App'x 980 ( 2002 )


Fujioka v. Commissioner , 78 T.C.M. 484 ( 1999 )


King v. Commissioner , 207 F. App'x 681 ( 2006 )


condor-international-inc-nka-applied-resources-inc-v-commissioner , 78 F.3d 1355 ( 1996 )


Hallmark Research Collective ( 2022 )


Marco A. Frausto, Inc. v. Commissioner , 691 F. App'x 853 ( 2017 )


David Tourgeman v. Nelson & Kennard , 900 F.3d 1105 ( 2018 )


in-re-gerald-l-schulman-debtor-gerald-l-schulman-v-united-states , 105 F.3d 666 ( 1996 )


McWhinney v. Commissioner , 698 F. App'x 423 ( 2017 )


Castillo, Ex Parte Mario Amaro ( 2012 )


Alvin Kanofsky v. Commissioner of Internal Reven , 520 F. App'x 95 ( 2013 )


Lisa Edwards v. Commissioner of IRS , 791 F.3d 1 ( 2015 )