This opinion cited by 11 cases:

Lewis v. Comm'r , 128 T.C. 48 ( 2007 )


Jackling v. Internal Revenue Service , 2004 DNH 168 ( 2004 )


USA Financial Services, Inc. v. United States Internal Revenue Service , 459 F. Supp. 2d 440 ( 2006 )


Dowdy v. United States , 564 F. Supp. 2d 628 ( 2005 )


Borges v. United States , 317 F. Supp. 2d 1276 ( 2004 )


Keller Tank Services v. CIR ( 2017 )


Gorospe v. Commissioner of Internal Revenue ( 2006 )


Gorospe v. Cir ( 2006 )


Keller Tank Services II, Inc. v. Commissioner , 854 F.3d 1178 ( 2017 )


Joseph E. Lewis v. Commissioner , 128 T.C. No. 6 ( 2007 )


Conrad Gorospe Shirley Gorospe v. Commissioner of Internal Revenue , 446 F.3d 1014 ( 2006 )