This opinion cited by 9 cases:

Lizzie W. Calloway v. Commissioner of IRS , 691 F.3d 1315 ( 2012 )


Maybank v. BB&T , 416 S.C. 541 ( 2016 )


Reddam v. Comm'r , 103 T.C.M. 1579 ( 2012 )


Pilgrim's Pride Corporation Successor in Interest to Pilgrim's Pride Corporation of Georgia f/k/a Gold Kist, Inc. v. Commissioner , 141 T.C. 533 ( 2013 )


Pilgrim's Pride Corporation Successor in Interest to Pilgrim's Pride Corporation of Georgia f/k/a Gold Kist, Inc. v. Commissioner , 141 T.C. No. 17 ( 2013 )


Pilgrim's Pride Corp. v. Comm'r , 141 T.C. 533 ( 2013 )


Estate of McKelvey v. Comm'r , 2017 U.S. Tax Ct. LEXIS 14 ( 2017 )


Barnes Group, Inc. v. Comm'r , 105 T.C.M. 1654 ( 2013 )


Rochlis v. United States ( 2020 )