This opinion cited by 47 cases:

Balabanian v. CIR ( 1999 )


Rovakat LLC v. Commissioner of IRS , 529 F. App'x 124 ( 2013 )


Superior Trading, LLC v. CIR , 728 F.3d 676 ( 2013 )


University of Chicago v. United States , 547 F.3d 773 ( 2008 )


Mulcahy, Pauritsch, Salvador & Co. v. Commissioner , 680 F.3d 867 ( 2012 )


Estate of Robert G. Kluener, Donald E. Hathaway, Co-Executor, Charlotte J. Kluener v. Commissioner of Internal Revenue , 154 F.3d 630 ( 1998 )


Ashmore v. Comm'r , 111 T.C.M. 1157 ( 2016 )


Andrew Redleaf v. CIR ( 2022 )


Estate of Monte H. Goldman v. Commissioner , 112 T.C. No. 21 ( 1999 )


Rykiel v. Rykiel , 795 So. 2d 90 ( 2001 )


Univ Chicago v. United States ( 2008 )


Russian Recovery Fund Limited v. United States , 851 F.3d 1253 ( 2017 )


Rykiel v. Rykiel , 838 So. 2d 508 ( 2003 )


Mark Hexum v. CIR ( 2018 )


Jaffe v. Commissioner , 77 T.C.M. 2167 ( 1999 )


Benham v. Commissioner , 79 T.C.M. 2054 ( 2000 )


Maloney v. Commissioner , 80 T.C.M. 53 ( 2000 )


Donald DeCleene and Doris DeCleene v. Commissioner , 115 T.C. No. 34 ( 2000 )


Benzin v. Comm'r , 2009 Tax Ct. Summary LEXIS 199 ( 2009 )


Ayres v. Comm'r , 2007 Tax Ct. Summary LEXIS 4 ( 2007 )