This opinion cited by 11 cases:

Carpenter Family Invs., LLC v. Comm'r ( 2011 )


3M Company and Subsidiaries ( 2023 )


Intermountain Insurance Serv. v. Commissioner, IRS ( 2011 )


Intermountain Insurance Serv. v. Commissioner, IRS ( 2011 )


Carpenter Family Investments, LLC, Carpenter Capital Management, LLC, Tax Matters Partner v. Commissioner ( 2011 )


Tigers Eye Trading, LLC v. Comm'r ( 2012 )


Basr Partnership, by and Through, William F. Pettinati, Sr., Tax Matters Partner v. United States ( 2013 )


Basr Partnership, by and Through, William F. Pettinati, Sr., Tax Matters Partner v. United States ( 2013 )


Energy East Corp. v. United States ( 2011 )


Salman Ranch, Ltd. v. Commissioner ( 2011 )


Intermountain Insurance Service of Vail v. Commissioner of Internal Revenue Service ( 2011 )