This opinion cited by 30 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 )


Superior Trading, LLC v. CIR , 728 F.3d 676 ( 2013 )


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


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


Blum v. Commissioner , 737 F.3d 1303 ( 2013 )


New Phoenix Sunrise Corporation and Subsidiaries v. Commissioner , 132 T.C. No. 9 ( 2009 )


LKF X Invs., LLC v. Comm'r , 98 T.C.M. 128 ( 2009 )


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


Keller v. Commissioner , 568 F.3d 710 ( 2009 )


Keller v. Cir ( 2009 )


United States v. Woods , 134 S. Ct. 557 ( 2013 )


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 )


Palm Canyon X Invs., LLC v. Comm'r , 98 T.C.M. 574 ( 2009 )


AHG Investments, LLC, Alan Ginsburg, A Partner Other Than the Tax Matters Partner v. Commissioner , 140 T.C. 73 ( 2013 )


CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. Commissioner , 144 T.C. 161 ( 2015 )


RERI Holdings I, LLC v. Comm'r , 2017 U.S. Tax Ct. LEXIS 33 ( 2017 )


CNT Investors, LLC v. Comm'r , 144 T.C. 161 ( 2015 )


Mountanos v. Comm'r , 107 T.C.M. 1211 ( 2014 )