This opinion cited by 62 cases:

State Dept. of Revenue v. Acker , 636 So. 2d 470 ( 1994 )


lawrence-r-uri-jr-and-cathaleen-t-uri-v-commissioner-of-internal , 949 F.2d 371 ( 1991 )


Robert L. Rose v. Commissioner of Internal Revenue , 311 F. App'x 196 ( 2008 )


James H. Pugh, Jr. v. Comm. IRS , 213 F.3d 1324 ( 2000 )


Sleiman v. Comr. of IRS , 187 F.3d 1352 ( 1999 )


James H. Pugh, Jr. v. Comm. IRS , 213 F.3d 1324 ( 2000 )


Reser v. CIR ( 1997 )


J.H. Harris, and William J. Martin v. United States , 902 F.2d 439 ( 1990 )


estate-of-alton-bean-deceased-gary-a-bean-administrator-mable-bean-v , 268 F.3d 553 ( 2001 )


Larry Bergman Patricia Bergman v. United States , 174 F.3d 928 ( 1999 )


Maloof v. CIR ( 2006 )


Rupert E. Phillips v. Commissioner of Internal Revenue ( 2018 )


Homero F. Meruelo v. Commissioner of Internal Revenue , 923 F.3d 938 ( 2019 )


Raghunathan Sarma v. Commissioner of Internal Revenue ( 2022 )


O'Neal v. Comm'r , 111 T.C.M. 1218 ( 2016 )


Reser v. Commissioner , 70 T.C.M. 1472 ( 1995 )


Intergraph Corporation and Subsidiaries v. Commissioner , 106 T.C. No. 16 ( 1996 )


Larry Bergman v. United States ( 1999 )


Estate of Alton Bean v. CIR , 268 F.3d 553 ( 2001 )


Bobby Hargis v. John Koskinen , 893 F.3d 540 ( 2018 )