This opinion cited by 322 cases:

Unum, Corporation v. United States , 130 F.3d 501 ( 1997 )


Bergersen v. Commissioner , 109 F.3d 56 ( 1997 )


Reserve Mechanical Corp. v. CIR ( 2022 )


Bergersen v. Commissioner ( 1997 )


Unum, Corporation v. United States ( 1997 )


john-d-gray-and-elizabeth-n-gray-john-r-gray-first-national-bank-of , 561 F.2d 753 ( 1977 )


Christine C. Peterson v. Commissioner of IRS ( 2016 )


McCoy Enterprises, Inc., & Subsidiaries v. Commissioner of Internal Revenue , 58 F.3d 557 ( 1995 )


Schelble v. Commissioner , 130 F.3d 1388 ( 1997 )


Burke v. CIR ( 1999 )


Lindberg v. United States , 164 F.3d 1312 ( 1999 )


William N. Harsha and Barbara J. Harsha v. United States , 590 F.2d 884 ( 1979 )


Robert A. Munroe Geraldine Munroe v. Commissioner of Internal Revenue , 961 F.2d 220 ( 1992 )


John D. Crouch v. United States , 692 F.2d 97 ( 1982 )


Fickling v. United States , 507 F.3d 1302 ( 2007 )


Edward M. Selfe and Jane B. Selfe v. United States , 778 F.2d 769 ( 1985 )


J. C. Shepherd v. Comr. of IRS , 283 F.3d 1258 ( 2002 )


Florida Progress Corp. v. Commissioner of Internal Revenue , 348 F.3d 954 ( 2003 )


Merrill N. Bradley and John R. Murray v. United States , 730 F.2d 718 ( 1984 )


Martin G. Plotkin v. Commissioner of IRS , 498 F. App'x 954 ( 2012 )