This opinion cited by 75 cases:

Webb v. Internal Revenue Service of the United States ( 1994 )


Webb v. IRS ( 1994 )


Carione v. Commissioner of Internal Revenue ( 2009 )


American Valmar International Ltd., Inc. & Valeri Markovski v. Commissioner of Internal Revenue ( 2000 )


R. Timmis Ware and Catherine K. Ware v. Commissioner of Internal Revenue ( 1990 )


Inductotherm Industries, Inc. v. United States ( 2003 )


United States v. Gregory VanDemark ( 2022 )


United States v. Randolph George ( 2005 )


Karns Prime & Fancy Food, Ltd. v. Commissioner ( 2007 )


Continental Illinois Corporation, Also Known as Continental Bank Corporation, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant ( 1993 )


United States v. Grama K. Bhagavan ( 1997 )


Inductotherm Ind Inc v. United States ( 2003 )


Karns Prime Fancy v. Comm IRS ( 2007 )


Sun v. Commissioner ( 2018 )


Houston Industries Incorporated and Subsidiaries v. United States ( 1997 )


Westpac Pacific Food Save Mart Supermarkets, Inc., Tax Matters Partner v. Commissioner of Internal Revenue ( 2006 )


Alexander Shokai, Inc. Edward Alexander Estelle Alexander v. Commissioner of Internal Revenue Service ( 1994 )


United States v. George ( 2005 )


Westpac Pacific Food v. Cir ( 2006 )


James Tarpey v. United States ( 2023 )