This opinion cited by 34 cases:
Santander Holdings USA, Inc. v. United States , 844 F.3d 15 ( 2016 )
Fidelity High Tech v. United States ( 2011 )
charles-s-lerman-and-barbara-lerman-cross-appellants-at-no-90-1835-at , 939 F.2d 44 ( 1991 )
Fidelity International Currency Advisor a Fund, LLC Ex Rel. Tax Matters Partner v. United States , 661 F.3d 667 ( 2011 )
Benenson, III v. Commissioner of IRS , 887 F.3d 511 ( 2018 )
Benenson v. Comm'r , 910 F.3d 690 ( 2018 )
Hemmings v. Commissioner , 73 T.C.M. 2266 ( 1997 )
Seykota v. Commissioner , 61 T.C.M. 2706 ( 1991 )
David Cook v. Commissioner of Internal Revenue , 941 F.2d 734 ( 1991 )
Robert G. Leslie and Marilyn B. Leslie v. Commissioner of Internal Revenue , 146 F.3d 643 ( 1998 )
Stanley R. Kielmar and Carol J. Kielmar v. Commissioner of Internal Revenue , 884 F.2d 959 ( 1990 )
thomas-l-freytag-and-sharon-n-freytag-v-commissioner-of-internal , 904 F.2d 1011 ( 1990 )
Fidelity International Currency Advisor a Fund, LLC v. United States , 747 F. Supp. 2d 49 ( 2010 )
Hayden v. Paul, Weiss, Rifkind, Wharton & Garrison , 955 F. Supp. 248 ( 1997 )
Etshokin v. Commissioner , 59 T.C.M. 753 ( 1990 )
Winn-Dixie Stores, Inc. and Subsidiaries v. Commissioner , 113 T.C. No. 21 ( 1999 )
John Hancock Life Insurance Company (U.S.A.), as Successor in Interest to John Hancock Life Insurance Company v. Commissioner , 141 T.C. 1 ( 2013 )
Endeavor Partners Fund, LLC, Delta Currency Trading, LLC, Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 96 ( 2018 )
John Hancock Life Ins. Co. (U.S.A.) v. Comm'r , 141 T.C. 1 ( 2013 )
Bealor v. Commissioner , 72 T.C.M. 730 ( 1996 )