This opinion cited by 37 cases:

AWG Leasing Trust v. United States , 592 F. Supp. 2d 953 ( 2008 )


PepsiCo P.R., Inc. v. Comm'r , 104 T.C.M. 322 ( 2012 )


Superior Trading, LLC v. Comm'r , 103 T.C.M. 1604 ( 2012 )


Rovakat, LLC v. Comm'r , 102 T.C.M. 264 ( 2011 )


Hewlett-Packard Co. v. Comm'r , 103 T.C.M. 1736 ( 2012 )


New Millennium Trading, LLC v. Comm'r , 113 T.C.M. 1033 ( 2017 )


David B. Greenberg v. Commissioner , 2018 T.C. Memo. 74 ( 2018 )


Markell Co. v. Comm'r , 107 T.C.M. 1447 ( 2014 )


Bank of New York Mellon Corporation, as Successor in Interest to The Bank of New York Company, Inc. v. Commissioner , 140 T.C. No. 2 ( 2013 )


6611, Ltd. v. Comm'r , 105 T.C.M. 1309 ( 2013 )


BCP Trading & Invs., LLC v. Comm'r , 114 T.C.M. 151 ( 2017 )


Azimzadeh v. Comm'r , 106 T.C.M. 45 ( 2013 )


Bank of N.Y. Mellon Corp. v. Comm'r , 140 T.C. 15 ( 2013 )


6611, Ltd., Ricardo Garcia, Tax Matters Partner v. Commissioner , 2013 T.C. Memo. 49 ( 2013 )


Southgate Master Fund Ex Rel. Montgomery v. United States , 651 F. Supp. 2d 596 ( 2009 )


Principal Life Insurance Company and Subsidiaries v. United States , 120 Fed. Cl. 41 ( 2015 )


Bank of New York Mellon Corporation, as Successor in Interest to The Bank of New York Company, Inc. v. Commissioner , 140 T.C. 15 ( 2013 )