This opinion cited by 9 cases:

General Signal Corporation, and Subsidiaries v. Commissioner of Internal Revenue , 142 F.3d 546 ( 1998 )


Island Creek Kentucky Mining v. Roy Ramage, Sr. , 737 F.3d 1050 ( 2013 )


Mts International, Inc. And Robert C. Hughes, III v. Commissioner of Internal Revenue , 169 F.3d 1018 ( 1999 )


Ethan Walton v. Marva Livingston Hammons, Director, Michigan Family Independence Agency , 192 F.3d 590 ( 1999 )


McLindon v. Russell , 108 F. Supp. 2d 842 ( 1999 )


United States v. Miami University , 91 F. Supp. 2d 1132 ( 2000 )


15 W. 17th St. LLC v. Comm'r , 2016 U.S. Tax Ct. LEXIS 37 ( 2016 )


Wells Fargo & Co. v. Comm'r , 120 T.C. 69 ( 2003 )


Wells Fargo & Company (f.k.a. Norwest Corporation) and Subsidiaries v. Commissioner , 120 T.C. No. 5 ( 2003 )