This opinion cited by 68 cases:

Spielbauer v. Commissioner ( 1998 )


Solomon v. Comm'r ( 2011 )


Gonzalez v. Commissioner ( 1997 )


Rozpad v. Commissioner ( 1997 )


Hyche v. Comm'r ( 2012 )


Coady v. Commissioner ( 1998 )


Chaplin v. Comm'r ( 2007 )


Forest v. IRS ( 1996 )


Hukkanen-Campbell v. Commissioner ( 2000 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner ( 2000 )


Gerstenberger v. Commissioner ( 2001 )


Frank and Barbara Biehl v. Commissioner ( 2002 )


Williams v. Comm'r ( 2005 )


CAVANAGH v. COMMISSIONER ( 2005 )


Kenton v. Comm'r ( 2006 )


Robert J. Merlo v. Commissioner ( 2006 )


Falcone v. Comm'r ( 2006 )


Moore v. Comm'r ( 2007 )


Silverman v. Commissioner of Internal Revenue ( 1996 )


Eldon R. Kenseth and Susan M. Kenseth v. Commissioner of Internal Revenue ( 2001 )