This opinion cited by 33 cases:

Foster v. United States , 106 F. Supp. 2d 1234 ( 2000 )


Hukkanen-Campbell v. CIR , 274 F.3d 1312 ( 2001 )


Mattie Foster v. United States , 249 F.3d 1275 ( 2001 )


Mattie Foster v. United States , 249 F.3d 1275 ( 2001 )


louise-f-young-aka-louise-y-ausman-james-r-ausman-v-commissioner-of , 240 F.3d 369 ( 2001 )


David A. Raymond and Lori Raymond v. United States , 355 F.3d 107 ( 2004 )


Banks v. CIR ( 2003 )


Srivastava v. Commissioner , 220 F.3d 353 ( 2000 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal Revenue , 259 F.3d 881 ( 2001 )


ivor-f-benci-woodward-and-debra-a-benci-woodward-v-commissioner-of , 219 F.3d 941 ( 2000 )


Sigitas Banaitis v. Commissioner of Internal Revenue , 340 F.3d 1074 ( 2003 )


John W. Banks, II v. Commissioner of Internal Revenue , 345 F.3d 373 ( 2003 )


Young v. Commissioner IRS , 240 F.3d 369 ( 2001 )


Kenseth, Eldon R. v. CIR ( 2001 )


Banks v. Commissioner , 81 T.C.M. 1219 ( 2001 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner , 114 T.C. No. 26 ( 2000 )


Johnston v. Commissioner , 80 T.C.M. 477 ( 2000 )


Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue , 213 F.3d 1187 ( 2000 )


James T. Sinyard Monique T. Sinyard v. Commissioner of Internal Revenue , 268 F.3d 756 ( 2001 )


Commissioner v. Banks , 125 S. Ct. 826 ( 2005 )