This opinion cited by 9 cases:

coregis-insurance-company-v-american-health-foundation-inc , 241 F.3d 123 ( 2001 )


Mayo Clinic v. United States ( 2021 )


James A. Rochelle v. Commissioner , 116 T.C. 356 ( 2001 )


Edward A. Robinson III and Diana R. Robinson v. Commissioner , 119 T.C. No. 4 ( 2002 )


CRSO v. Commissioner , 128 T.C. No. 12 ( 2007 )


Bartels Trust for Benefit of Cornell University Ex Rel. Bartels v. United States , 617 F.3d 1357 ( 2010 )


Robinson v. Comm'r , 119 T.C. 44 ( 2002 )


CRSO v. Comm'r , 128 T.C. 153 ( 2007 )


ROCHELLE v. COMMISSIONER OF INTERNAL REVENUE , 116 T.C. 356 ( 2001 )