This opinion cited by 17 cases:

American Stores Co. v. Commissioner , 170 F.3d 1267 ( 1999 )


Peerless Corporation v. United States , 185 F.3d 922 ( 1999 )


William T. Gladden Nicole L. Gladden v. Commissioner of Internal Revenue , 262 F.3d 851 ( 2001 )


Airborne Freight Corporation v. United States , 153 F.3d 967 ( 1998 )


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


Peerless Corporation v. United States ( 1999 )


DYNADECK ROTARY SYS. v. COMMISSIONER , 81 T.C.M. 1611 ( 2001 )


Hartman v. Comm'r , 97 T.C.M. 1649 ( 2009 )


TBL Licensing LLC F.K.A. the Timberland Company, and Subsidiaries (A Consolidated Group) ( 2022 )


Michael G. Bunney v. Commissioner , 114 T.C. 259 ( 2000 )


EMANUEL v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 127 ( 2002 )


Michael A. Zapara and Gina A. Zapara v. Commissioner , 126 T.C. No. 11 ( 2006 )


charles-r-mcdaniel-on-behalf-of-himself-and-all-others-similarly-situated , 203 F.3d 1099 ( 2000 )


Schuman Aviation Company Ltd. v. United States , 816 F. Supp. 2d 941 ( 2011 )


TBL Licensing LLC F.K.A. the Timberland Company, and Subsidiaries (A Consolidated Group) ( 2022 )


BUNNEY v. COMMISSIONER OF INTERNAL REVENUE , 114 T.C. 259 ( 2000 )


Zapara v. Comm'r , 126 T.C. 215 ( 2006 )