This opinion cited by 27 cases:
Estate of Abraham v. Commissioner , 408 F.3d 26 ( 2005 )
Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )
George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue , 731 F.2d 1417 ( 1984 )
Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue , 814 F.2d 1363 ( 1987 )
Win H. Emert v. Commissioner of Internal Revenue , 249 F.3d 1130 ( 2001 )
Estate Burton Kanter v. CIR ( 2003 )
Michael J. Rogerson ( 2022 )
Wilson v. Comm'r , 83 T.C.M. 1317 ( 2002 )
Alexander v. Commissioner , 59 T.C.M. 121 ( 1990 )
John D. Shea v. Commissioner , 112 T.C. No. 14 ( 1999 )
Johnston v. Commissioner , 80 T.C.M. 477 ( 2000 )
David C. Hutchinson v. Commissioner , 116 T.C. No. 14 ( 2001 )
Franklet v. United States , 578 F. Supp. 1552 ( 1984 )
Sabel v. Mead Johnson & Co. , 737 F. Supp. 135 ( 1990 )
National Semiconductor Corp. v. Commissioner , 61 T.C.M. 2005 ( 1991 )
Achiro v. Commissioner , 77 T.C. 881 ( 1981 )
Scar v. Commissioner , 81 T.C. 855 ( 1983 )
Barton v. Commissioner , 63 T.C.M. 2202 ( 1992 )
Shea v. Commissioner , 112 T.C. 183 ( 1999 )
Collins v. Commissioner , 57 T.C.M. 1010 ( 1989 )
