This opinion cited by 68 cases:

Coggin Automotive Corporation v. Comr. of IRS , 292 F.3d 1326 ( 2002 )


Little Sisters of the Poor Saints Peter and Paul Home v. Pennsylvania , 207 L. Ed. 2d 819 ( 2020 )


Alpert v. United States ( 2007 )


Martin Alpert and Carolyn Alpert v. United States , 481 F.3d 404 ( 2007 )


Maloof v. CIR ( 2006 )


Camacho v. Iowa Department of Revenue & Finance , 2003 Iowa Sup. LEXIS 116 ( 2003 )


Mark D. Jasperson v. Commissioner of Internal Revenue , 658 F. App'x 962 ( 2016 )


Thomas Rubin v. United States ( 2021 )


Colby v. Colby , 2016 Ohio 2903 ( 2016 )


Textron Inc. v. Commissioner of IRS , 336 F.3d 26 ( 2003 )


Mirarchi v. Comm'r , 87 T.C.M. 1424 ( 2004 )


Schachner v. Comm'r , 2006 Tax Ct. Summary LEXIS 189 ( 2006 )


Payne v. Comm'r , 95 T.C.M. 1253 ( 2008 )


Powers v. Comm'r , 105 T.C.M. 1798 ( 2013 )


Bacon v. Comm'r , 2015 Tax Ct. Summary LEXIS 4 ( 2015 )


Marvel Entm't, LLC v. Comm'r , 145 T.C. 69 ( 2015 )


Gregory v. Comm'r , 2017 U.S. Tax Ct. LEXIS 35 ( 2017 )


Construction and Design Compan v. USCIS ( 2009 )


Celia Mazzei v. Commissioner , 150 T.C. No. 7 ( 2018 )


Joseph C. Becker & Mercy Grace Castro v. Commissioner , 2018 T.C. Memo. 69 ( 2018 )