This opinion cited by 18 cases:
Klaas v. CIR ( 2010 )
Powell v. Commissioner , 581 F.3d 1267 ( 2009 )
Douglas P. McLaulin, Jr. v. Comr.-IRS , 276 F.3d 1269 ( 2001 )
Cri-Leslie, LLC v. Commissioner of Internal Revenue , 882 F.3d 1026 ( 2018 )
David B. Greenberg v. Commissioner of Internal Revenue ( 2021 )
Cecile Barker v. Commissioner of Internal Revenue ( 2021 )
Fishman v. Comm'r , 101 T.C.M. 1493 ( 2011 )
Beltzhoover v. Commissioner , 62 T.C.M. 905 ( 1991 )
Martuccio v. Commissioner , 63 T.C.M. 3082 ( 1992 )
Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )
Muething v. Franchise Tax Board , 52 Cal. App. 4th 275 ( 1997 )
Pacific Sound Prod. Ltd. Partnership v. Commissioner , 65 T.C.M. 2898 ( 1993 )
Rose v. Commissioner , 88 T.C. 386 ( 1987 )
Cecile Barker v. Commissioner of Internal Revenue ( 2021 )
Exxon Corp. v. Commissioner , 102 T.C. 721 ( 1994 )
Holmes v. Commissioner , 74 T.C.M. 494 ( 1997 )
Boyer , 64 T.C.M. 1570 ( 1992 )
Rasmussen v. Commissioner , 63 T.C.M. 2710 ( 1992 )