This opinion cited by 21 cases:

Olsen v. CIR ( 2022 )


Denise Mannella v. Commissioner IRS ( 2011 )


Ronald C. Bachner v. Commissioner of Internal Revenue Service , 81 F.3d 1274 ( 1996 )


Denise Mannella v. Commissioner IRS , 631 F.3d 115 ( 2011 )


Swallows Holding, Ltd. v. Commissioner , 515 F.3d 162 ( 2008 )


Dupont v. Com. IRS ( 1994 )


Brown v. Comm'r , 2009 Tax Ct. Summary LEXIS 171 ( 2009 )


Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )


Cathy M. Lantz v. CIR ( 2010 )


Liddle v. Comm IRS ( 1995 )


Bachner v. Commissioner IRS ( 1996 )


Swallows Holding v. Comm IRS ( 2008 )


Ampersand Chowchilla Biomass v. United States ( 2022 )


Ampersand Chowchilla Biomass v. United States ( 2022 )


Rp1 Fuel Cell LLC v. United States , 120 Fed. Cl. 288 ( 2015 )


Ampersand Chowchilla Biomass, LLC v. United States ( 2018 )


Norfolk Southern Corp. v. Commissioner , 104 T.C. 417 ( 1995 )


FPL Group, Inc. v. Comm'r , 90 T.C.M. 202 ( 2005 )


Central Pa. Sav. Ass'n v. Commissioner , 104 T.C. 384 ( 1995 )


Green Gas Del. Statutory Trust v. Comm'r , 147 T.C. 1 ( 2016 )