This opinion cited by 20 cases:

United States v. Timothy Craig , 381 F. App'x 459 ( 2010 )


Bitterroot Holdings, L.L.C. v. MTGLQ Investors, L. , 648 F. App'x 414 ( 2016 )


ISystems v. Victor Fu ( 2012 )


Decker v. Univ of Houston ( 2002 )


United States v. Jesse Guzman ( 2019 )


American General Life Ins Co v. Jaronet Whitaker ( 2020 )


Taiyo Hawaii Company, Ltd. v. Commissioner , 108 T.C. 590 ( 1997 )


David Taylor Enters. v. Comm'r , 89 T.C.M. 1369 ( 2005 )


Sugar Land Ranch Development, LLC, Sugar Land Advisors LLC, Tax Matters Partner v. Commissioner , 2018 T.C. Memo. 21 ( 2018 )


Continental Illinois Corporation, Also Known as Continental Bank Corporation, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 998 F.2d 513 ( 1993 )


Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal Revenue , 1 F.3d 502 ( 1993 )


Berger v. Commissioner , 71 T.C.M. 2160 ( 1996 )


Jarret v. Commissioner , 66 T.C.M. 1224 ( 1993 )


Williford v. Commissioner , 64 T.C.M. 422 ( 1992 )


Lemons v. Commissioner , 74 T.C.M. 522 ( 1997 )


Matz v. Commissioner , 76 T.C.M. 465 ( 1998 )


Nadeau v. Commissioner , 72 T.C.M. 690 ( 1996 )


Phelan v. Comm'r , 88 T.C.M. 223 ( 2004 )


Paullus v. Commissioner , 72 T.C.M. 636 ( 1996 )


TAIYO HAWAII CO. v. COMMISSIONER , 108 T.C. 590 ( 1997 )