This opinion cited by 136 cases:

March v. Internal Revenue Service ( 2003 )


Tucker v. Commissioner ( 2012 )


Chrysler Corp. v. Commissioner ( 2006 )


United States v. Herman Wesselman ( 2010 )


Coulton v. Comm'r ( 2005 )


Green v. Comm'r ( 2003 )


Deputy v. Comm'r ( 2003 )


Pate v. Comm'r ( 2007 )


Lee v. Comm'r ( 2004 )


Burke v. Comm'r ( 2005 )


Steven Andrew Herndon v. Commissioner of Internal Revenue ( 2019 )


Kevin Scott Millen v. Commissioner ( 2019 )


Downing v. Comm'r ( 2007 )


Powell v. Comm'r ( 2009 )


Forrest v. Comm'r ( 2005 )


Clough v. Comm'r ( 2007 )


Oropeza v. Comm'r ( 2008 )


Tucker v. Comm'r ( 2012 )


Martens v. Comm'r ( 2015 )


Raghunathan Sarma v. Commissioner of Internal Revenue ( 2022 )