This opinion cited by 10 cases:

Martin v. Commissioner , 436 F.3d 1216 ( 2006 )


United States v. Martinez (In Re Martinez) , 564 F.3d 719 ( 2009 )


In Re Roger Valmy in Re Dana Valmy, Debtors. Roger Valmy Dana Valmy v. United States of America United States Internal Revenue Service , 131 F.3d 150 ( 1997 )


In Re Martinez , 366 B.R. 604 ( 2007 )


United States v. Martinez , 382 B.R. 285 ( 2007 )


Render v. Internal Revenue Service , 309 F. Supp. 2d 938 ( 2004 )


McElroy v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 174 ( 2014 )


Martin v. Comm'r , 86 T.C.M. 446 ( 2003 )


Miller v. Commissioner , 104 T.C. 378 ( 1995 )


Shockley v. Comm'r , 101 T.C.M. 1451 ( 2011 )