This opinion cited by 132 cases:

Bezat v. Home Owners' Loan Corp. , 55 Ariz. 85 ( 1940 )


Cappellini v. Commissioner , 14 B.T.A. 1269 ( 1929 )


Igartua v. United States , 626 F.3d 592 ( 2010 )


Igartua-de-La-Rosa v. United States , 229 F.3d 80 ( 2000 )


Ruiz Alicea v. United States , 180 F.2d 870 ( 1950 )


Gibson Amusement Co. v. Commissioner , 22 B.T.A. 1212 ( 1931 )


Igartua-De-La-Rosa v. United States , 417 F.3d 145 ( 2004 )


Igartua-De-La-Rosa v. United States , 417 F.3d 145 ( 2005 )


United States v. Jose A. Otero-Mendez , 273 F.3d 46 ( 2001 )


Lastra v. New York & Porto Rico S. S. Co. , 2 F.2d 812 ( 1924 )


People of Puerto Rico v. Eastern Sugar Associates , 156 F.2d 316 ( 1946 )


Igartua v. United States , 654 F.3d 99 ( 2011 )


Fermin Fonseca Flores v. Robert R. Prann, Jaime Fardonk Vazquez v. Porto Rico Lighterage Co., Roberto Galindo Ramos v. San Juan Dredging Corporation , 282 F.2d 153 ( 1960 )


United States v. Cotto-Flores ( 2020 )


Rosario Santillan Valmonte v. Immigration and Naturalization Service , 136 F.3d 914 ( 1998 )


Spelar v. United States , 171 F.2d 208 ( 1948 )


Truth Seeker Co. v. Durning , 147 F.2d 54 ( 1945 )


Dioguardi v. Durning , 139 F.2d 774 ( 1944 )


United States v. Mendez Otero ( 2001 )


UTIER v. PR Electric Power Auth. , 915 F.3d 838 ( 2019 )