This opinion cited by 35 cases:

Santander Holdings USA, Inc. v. United States , 844 F.3d 15 ( 2016 )


Samuel Bornstein v. Commissioner of Internal Revenue , 334 F.2d 779 ( 1964 )


newman-company-societe-financiere-de-transports-et-dentreprises , 423 F.2d 49 ( 1970 )


Lan Jen Chu and Grace Y. P. Chu v. Commissioner of Internal Revenue , 486 F.2d 696 ( 1973 )


Forrester A. Clark v. Commissioner of Internal Revenue , 302 F.2d 933 ( 1962 )


Benenson, III v. Commissioner of IRS , 887 F.3d 511 ( 2018 )


Milton L. Halle and Rachel N. Halle, His Wife v. United States , 346 F.2d 543 ( 1965 )


Herbert Humphreys and Wilda Humphreys, Husband and Wife v. Commissioner of Internal Revenue , 301 F.2d 33 ( 1962 )


Transco Exploration Company v. Commissioner of Internal Revenue , 949 F.2d 837 ( 1992 )


Klamath Strategic Investment Fund Ex Rel. St. Croix Ventures v. United States , 568 F.3d 537 ( 2009 )


Joseph H. Bridges and Lillier J. Bridges v. Commissioner of Internal Revenue , 325 F.2d 180 ( 1963 )


united-states-v-dorothy-anne-stapf-and-b-t-ware-ii-executors-and , 309 F.2d 592 ( 1962 )


carola-w-rothschild-walter-n-rothschild-jr-and-alan-m-stroock-as-of , 407 F.2d 404 ( 1969 )


Fidelity International Currency Advisor a Fund, LLC v. United States , 747 F. Supp. 2d 49 ( 2010 )


Keith A. Tucker & Laura B. Tucker v. Commissioner , 2017 T.C. Memo. 183 ( 2017 )


Norton v. Commissioner , 29 T.C.M. 1257 ( 1970 )


Brown Group v. Commissioner , 104 T.C. 105 ( 1995 )


Chase v. Commissioner , 24 T.C.M. 1054 ( 1965 )


Hanover Bank v. Commissioner , 82 S. Ct. 1080 ( 1962 )


Huron Clinic Foundation v. United States , 212 F. Supp. 847 ( 1962 )