This opinion cited by 144 cases:

Estate of True v. Commissioner , 390 F.3d 1210 ( 2004 )


ra-hildebrand-and-dorothy-a-hildebrand-wahl-v-commissioner-of-internal , 28 F.3d 1024 ( 1994 )


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


Leo Goldman and Pauline Goldman v. Commissioner of Internal Revenue , 39 F.3d 402 ( 1994 )


Merino v. IRS ( 1999 )


Olsen v. CIR ( 2022 )


Oropeza v. Commissioner , 402 F. App'x 221 ( 2010 )


Bates v. Commissioner , 436 F. App'x 790 ( 2011 )


Joseph MacHado Robert R. MacHado Kerry MacHado v. Commissioner of Internal Revenue , 119 F.3d 6 ( 1997 )


Swanson v. Commissioner , 438 F. App'x 582 ( 2011 )


Balboa Energy Fund v. Commissioner of Internal Revenue Service , 85 F.3d 634 ( 1996 )


Altman v. Commissioner , 469 F. App'x 565 ( 2012 )


Clovus Sykes v. Cir ( 2018 )


David Jahn v. Comm IRS , 431 F. App'x 210 ( 2011 )


Steven Waltner v. Cir ( 2019 )


George Smith v. Cir ( 2022 )


Jeffrey Yapp v. Cir ( 2020 )


Gary Fujita v. Cir ( 2020 )


Clovus Sykes v. Cir ( 2018 )


Clovus Sykes v. Cir ( 2018 )