This opinion cited by 41 cases:

Dalton, Jr. v. Commissioner of IRS , 682 F.3d 149 ( 2012 )


Hartmann v. Commissioner , 638 F.3d 248 ( 2011 )


Wilson v. Commissioner , 309 F. App'x 829 ( 2009 )


Marascalco v. Commissioner , 420 F. App'x 423 ( 2011 )


Harry Cantrell, Jr. v. CIR , 576 F. App'x 439 ( 2014 )


John Hartmann v. Commissioner of Internal Reven , 667 F. App'x 374 ( 2016 )


Fifty Below Sales & Marketing, Inc. v. United States , 497 F.3d 828 ( 2007 )


Fifty Below Sales v. United States ( 2007 )


Michael Boulware v. Commissioner of IRS , 816 F.3d 133 ( 2016 )


Estate of Robert C. Duncan v. CIR , 890 F.3d 192 ( 2018 )


David Melasky v. CIR ( 2020 )


Edward Sadjadi v. CIR ( 2020 )


Burnett v. Commissioner , 227 F. App'x 342 ( 2007 )


Spagnoletti v. CIR ( 2021 )


Mattie Marie Mason v. Commissioner , 132 T.C. No. 14 ( 2009 )


Reed v. Comm'r , 141 T.C. 248 ( 2013 )


Sulphur Manor, Inc. v. Comm'r , 113 T.C.M. 1435 ( 2017 )


David H. Melasky & Audrey Melasky v. Commissioner , 151 T.C. No. 9 ( 2018 )


Precision Prosthetic v. Comm'r , 105 T.C.M. 1669 ( 2013 )


Pazzo Pazzo, Inc. v. Comm'r , 113 T.C.M. 1049 ( 2017 )