This opinion cited by 13 cases:

Security State Bank v. Commissioner ( 2000 )


Jorgensen v. Commissioner ( 2000 )


Tyson v. Comm'r ( 2009 )


National Collegiate Athletic Association v. Commissioner of Internal Revenue ( 1990 )


joan-brown-donna-r-johnson-susan-matarrese-geoffrey-parker-mary-lynn ( 1990 )


Interfaith Community Organization v. Honeywell International, Inc. ( 2005 )


Wade v. CIR ( 1999 )


State v. Sykes ( 1992 )


Stricker v. Commissioner ( 1995 )


Kurzet v. Commissioner ( 2000 )


Synanon Church v. Commissioner ( 1989 )


Whitaker v. Commissioner ( 1988 )


Resale Mobile Homes, Inc. v. Commissioner of Internal Revenue ( 1992 )