This opinion cited by 68 cases:

LeFleur v. Commissioner ( 1997 )


Glassman v. Commissioner ( 1997 )


FREEMAN v. COMMISSIONER ( 2001 )


Sinyard v. Commissioner ( 1998 )


Benci-Woodward v. Commissioner ( 1998 )


Serpa v. Commissioner ( 1998 )


BRENNER v. COMMISSIONER ( 2001 )


Schoolcraft-Burkey v. Comm'r ( 2007 )