This opinion cited by 32 cases:

Salman Ranch, Ltd. v. Commissioner , 647 F.3d 929 ( 2011 )


Wilmington Partners L.P. v. Commissioner , 495 F. App'x 173 ( 2012 )


Home Concrete & Supply, LLC v. United States , 634 F.3d 249 ( 2011 )


CIR v. MITA ( 2011 )


Curr-Spec Partners, L.P. v. Commissioner , 579 F.3d 391 ( 2009 )


Burks v. United States , 633 F.3d 347 ( 2011 )


Beard v. Comm'r , 98 T.C.M. 95 ( 2009 )


UTAM, Ltd. v. Comm'r , 98 T.C.M. 422 ( 2009 )


Candyce Martin 1999 Irrevocable Trust v. United States , 739 F.3d 1204 ( 2014 )


Salman Ranch Ltd. v. United States , 573 F.3d 1362 ( 2009 )


Curr-Spec Prts, LP v. CIR ( 2009 )


Intermountain Insurance Service of Vail v. Commissioner of Internal Revenue Service , 650 F.3d 691 ( 2011 )


Beard v. COMMISSIONER OF INTERNAL REVENUE , 633 F.3d 616 ( 2011 )


Grapevine Imports, Ltd. v. United States , 636 F.3d 1368 ( 2011 )


Intermountain Insurance Serv. v. Commissioner, IRS ( 2011 )


Intermountain Insurance Serv. v. Commissioner, IRS ( 2011 )


Clark Fork Coalition v. Montana Wel , 384 Mont. 503 ( 2016 )


Meruelo v. Commissioner , 691 F.3d 1108 ( 2012 )


Carpenter Family Investments, LLC, Carpenter Capital Management, LLC, Tax Matters Partner v. Commissioner , 136 T.C. 373 ( 2011 )


G. Douglas Barkett & Rita M. Barkett v. Commissioner , 143 T.C. 149 ( 2014 )