This opinion cited by 150 cases:

CC & F Western Operations Ltd. Partnership v. Commissioner , 273 F.3d 402 ( 2001 )


Alfonzo L. Dowell and Vivian T. Dowell v. Commissioner of Internal Revenue , 614 F.2d 1263 ( 1980 )


Susan L. Ketchum v. Commissioner of Internal Revenue , 697 F.2d 466 ( 1982 )


Matthew R. White and Jill White v. Commissioner of Internal Revenue , 991 F.2d 657 ( 1993 )


United States v. Roland E. Thompson , 319 F.2d 665 ( 1963 )


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


Baljinder Singh v. Attorney General United States ( 2021 )


CIR v. MITA ( 2011 )


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


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


Robert L. Phinney, District Director of Internal Revenue v. Ruth Kiehl Chambers , 392 F.2d 680 ( 1968 )


Kamal Patel v. Janet Napolitano , 706 F.3d 370 ( 2013 )


In the Matter of Abner Michaud and Alyce E. Michaud, Bankrupts. Appeal of United States of America , 458 F.2d 953 ( 1972 )


Union Carbide Corp. & Subsidiaries v. Commissioner , 697 F.3d 104 ( 2012 )


The Colony, Inc. v. Commissioner of Internal Revenue , 259 F.2d 270 ( 1958 )


Cardinal Life Insurance Company v. United States , 425 F.2d 1328 ( 1970 )


Mount Vernon Gardens, Inc. v. Commissioner of Internal Revenue , 298 F.2d 712 ( 1962 )


Walter D. Taylor and Carolyn H. Taylor v. United States , 417 F.2d 991 ( 1969 )


In Re Carolyn June Wukelic, Bankruptcy-Appellee v. United States , 544 F.2d 285 ( 1976 )


Lori Mingo v. CIR , 773 F.3d 629 ( 2014 )