This opinion cited by 82 cases:

Amherst Coal Company v. United States ( 1969 )


Citigroup, Inc. v. United States ( 2018 )


Delaney v. IRS ( 1996 )


Jean Ronald Getty Karin Getty v. Commissioner of Internal Revenue ( 1990 )


Burditt v. Commissioner ( 1999 )


Gibson v. Comm'r ( 2007 )


Moulton v. Comm'r ( 2009 )


Thomas J. Dern & Peggy M. Dern ( 2022 )


Emerson v. Comm'r ( 2003 )


Lindsey v. Comm'r ( 2004 )


Knauss v. Comm'r ( 2005 )


Connolly v. Comm'r ( 2007 )


Bachmann v. Comm'r ( 2009 )


Mohamed Kadir v. Commissioner ( 2014 )


Braddock v. Comm'r ( 2016 )


Thomas Joseph Ritter v. Commissioner ( 2017 )


Stepp v. Comm'r ( 2017 )


Donald L. Zinger & Nicole A. Zinger v. Commissioner ( 2018 )


Jacques L. French & Sherry L. French v. Commissioner ( 2018 )


Kadir v. Comm'r ( 2014 )