This opinion cited by 11 cases:

McElhanon v. Hing , 151 Ariz. 403 ( 1986 )


Winstead v. United States , 109 F.3d 989 ( 1997 )


Garcia v. UNM Bd. of Regents , 9 N.M. 736 ( 2016 )


United States v. Total Employment Co., Inc. , 305 B.R. 333 ( 2004 )


Blue Lake Rancheria v. United States , 653 F.3d 1112 ( 2011 )


Bellus v. United States , 198 B.R. 792 ( 1995 )


In Re Main, Inc. , 242 B.R. 574 ( 1999 )


HI-Q Personnel, Inc. v. Commissioner , 132 T.C. No. 13 ( 2009 )


Garcia v. UNM Bd. of Regents , 2016 NMCA 52 ( 2016 )


Hi-Q Pers., Inc. v. Comm'r , 132 T.C. 279 ( 2009 )


Bealor v. Commissioner , 72 T.C.M. 730 ( 1996 )