This opinion cited by 76 cases:

Fidelity High Tech v. United States ( 2011 )


Fidelity International Currency Advisor a Fund, LLC Ex Rel. Tax Matters Partner v. United States , 661 F.3d 667 ( 2011 )


William E. Gustashaw, Jr. v. Commissioner of IRS , 696 F.3d 1124 ( 2012 )


Neal Crispin v. Commissioner of Internal Reven , 708 F.3d 507 ( 2013 )


Donald Merino Rosemarie Merino v. Commissioner of Internal Revenue, Defendents , 196 F.3d 147 ( 1999 )


Merino v. IRS ( 1999 )


Gerald Leuhsler, Beverly Leuhsler v. Commissioner of Internal Revenue , 963 F.2d 907 ( 1992 )


Estate of Busch v. Commissioner , 72 T.C.M. 242 ( 1996 )


Spears v. Commissioner , 72 T.C.M. 223 ( 1996 )


River City Ranches 1, Ltd. v. Comm'r , 85 T.C.M. 1365 ( 2003 )


Keller v. Cir ( 2009 )


David E. Heasley and Kathleen Heasley v. Commissioner of Internal Revenue , 902 F.2d 380 ( 1990 )


Kerman v. Commissioner , 713 F.3d 849 ( 2013 )


Alpha I, L.P. Ex Rel. Sands v. United States , 682 F.3d 1009 ( 2012 )


Bemont Investments, L.L.C. Ex Rel. Tax Matters Partner v. United States , 679 F.3d 339 ( 2012 )


Keller v. Cir ( 2009 )


Candyce Martin 1999 Irrevocable Trust v. United States , 822 F. Supp. 2d 968 ( 2011 )


Jeff Blau, Tax Matters Partner of RERI Holdings I, LLC v. Commissioner of IRS , 924 F.3d 1261 ( 2019 )


Sann v. Commissioner , 73 T.C.M. 2950 ( 1997 )


Greene v. Commissioner , 73 T.C.M. 3205 ( 1997 )