This opinion cited by 24 cases:

Florida Progress Corp. v. Commissioner of Internal Revenue , 348 F.3d 954 ( 2003 )


Alcoa, Inc. v. United States , 509 F.3d 173 ( 2007 )


Vitaly Baturin v. Commissioner, Internal Revenue ( 2022 )


Vitaly Baturin v. Commissioner, Internal Revenue ( 2022 )


Federal Deposit Insurance Corporation v. Avery Cashion, III , 720 F.3d 169 ( 2013 )


Alcoa Inc v. United States ( 2007 )


Wicor, Inc. v. United States , 263 F.3d 659 ( 2001 )


United Dairy Farmers, Inc. v. United States , 267 F.3d 510 ( 2001 )


Richard L. Smith Vanalco, Inc. v. Commissioner of Internal Revenue , 300 F.3d 1023 ( 2002 )


The Black & Decker Corporation v. United States , 436 F.3d 431 ( 2006 )


Ocean Pines Ass'n v. Commissioner , 672 F.3d 284 ( 2012 )


Midamerican Energy Company v. Commissioner of Internal Revenue , 271 F.3d 740 ( 2001 )


WICOR Inc v. United States ( 2001 )


MidAmerican Energy v. CIR ( 2001 )


In Re Steffen , 349 B.R. 734 ( 2006 )


David J. Lychuk and Mary K. Lychuk v. Commissioner , 116 T.C. No. 27 ( 2001 )


Pennzoil-Quaker State Co. v. United States , 511 F.3d 1365 ( 2008 )


In Re Steffen , 342 B.R. 858 ( 2005 )


Lychuk v. Comm'r , 116 T.C. 374 ( 2001 )


Cooper v. United States , 362 F. Supp. 2d 649 ( 2005 )