This opinion cited by 68 cases:

Martinez v. Commissioner ( 1997 )


Hardin v. Commissioner ( 1997 )


Holly v. Commissioner ( 1998 )


MEYER v. COMMISSIONER ( 2003 )


Duffy v. United States ( 2016 )


Speltz v. Comm'r ( 2005 )


Jalali v. Root ( 2003 )


Green v. CIR ( 2007 )


Brooks v. United States ( 2003 )


Mandell v. Auditing Division of Utah State Tax Commission ( 2008 )


Duffy v. United States ( 2015 )


Unum, Corporation v. United States ( 1997 )


Delaney v. Commissioner ( 1996 )


Dye v. United States ( 1997 )


Silverman v. Commissioner ( 1996 )


Delaney v. IRS ( 1996 )


Forest v. IRS ( 1996 )


Unum, Corporation v. United States ( 1997 )


Kenseth, Eldon R. v. CIR ( 2001 )


Daniel R. Doyle & Lynn A. Doyle v. Commissioner ( 2019 )