This opinion cited by 322 cases:

Christine C. Peterson v. Commissioner of IRS , 827 F.3d 968 ( 2016 )


Homero F. Meruelo v. Commissioner of Internal Revenue , 923 F.3d 938 ( 2019 )


Barbara Abrams, as of Lillian Hyman, Deceased v. The United States of America , 797 F.2d 100 ( 1986 )


Consolidated Edison Company of New York, Inc. v. United States , 10 F.3d 68 ( 1993 )


Cities Service Company, Plaintiff-Appellee-Appellant v. United States of America, Defendant-Appellant-Appellee , 522 F.2d 1281 ( 1975 )


Raghunathan Sarma v. Commissioner of Internal Revenue ( 2022 )


Strick Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-Appellant , 714 F.2d 1194 ( 1983 )


nestle-holdings-inc-on-behalf-of-itself-and-consolidated-subsidiaries , 152 F.3d 83 ( 1998 )


Nathan and Joanne T. Cummings v. Commissioner of Internal Revenue , 506 F.2d 449 ( 1975 )


McCrory Corporation v. United States , 651 F.2d 828 ( 1981 )


Gregory E. Miller and Doris D. Miller v. Leroy A. Quinn, Director of Internal Revenue , 792 F.2d 392 ( 1986 )


Cities Service Company v. United States , 586 F.2d 967 ( 1978 )


Michael Tseytin v. Commissioner of Internal Reven , 698 F. App'x 720 ( 2017 )


Microdot, Inc. v. United States , 728 F.2d 593 ( 1984 )


Jack Kent Cooke Inc v. United States ( 1997 )


G. Cadwell, Jr. v. Commissioner of IRS , 483 F. App'x 847 ( 2012 )


United States v. Bergbauer , 602 F. Supp. 3d 569 ( 2010 )


Signet Banking Corporation v. Commissioner of Internal Revenue , 118 F.3d 239 ( 1997 )


estate-of-frank-armstrong-jr-frank-armstrong-iii-frank-armstrong-jr , 277 F.3d 490 ( 2002 )


Blair E. Hildebrand v. Commissioner of Internal Revenue , 683 F.2d 57 ( 1982 )