This opinion cited by 7 cases:
Walter Transport, Inc. v. United States , 432 F. Supp. 2d 955 ( 2006 )
Robinette v. Comm'r , 123 T.C. 85 ( 2004 )
Olsen v. United States , 326 F. Supp. 2d 184 ( 2004 )
USA Financial Services, Inc. v. United States Internal Revenue Service , 459 F. Supp. 2d 440 ( 2006 )
Living Care Alternatives of Utica, Inc. v. United States, Internal Revenue Service , 312 F. Supp. 2d 929 ( 2004 )
James M. Robinette v. Commissioner , 123 T.C. No. 5 ( 2004 )
Carlson v. United States , 394 F. Supp. 2d 321 ( 2005 )