Jiminez v. Commissioner of Internal Revenue

Cases that cite this one

13 later published cases cite this decision.

• American Offshore, Inc. v. Commissioner (United States Tax Court 1991)
• David S. Alioto (United States Tax Court 2025)
• Katsaros v. Commissioner (United States Tax Court 1999)
• Wang v. Commissioner (United States Tax Court 1998)
• Oliver v. Commissioner (United States Tax Court 1997)
• JONES v. COMMISSIONER (United States Tax Court 1997)
• Bergersen v. Commissioner (United States Tax Court 1995)
• Tool Producers v. Commissioner (United States Tax Court 1995)
• Cordes v. Commissioner (United States Tax Court 1994)
• Boecking v. Commissioner (United States Tax Court 1993)
• Cepeda v. Commissioner (United States Tax Court 1993)
• Sell v. Commissioner (United States Tax Court 1992)
• Crowley v. Commissioner (United States Tax Court 1990)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.