This opinion cited by 30 cases:

Dudley B. and La Donna K. Merkel v. Commissioner ( 1997 )


The Limited, Inc., and Consolidated Subsidiaries v. Commissioner ( 1999 )


Lenz v. Commissioner ( 1993 )


Western Nat'l Mut. Ins. Co. v. Commissioner ( 1994 )


Buckeye Countrymark v. Commissioner ( 1994 )


The Limited, Inc. v. Comm'r ( 1999 )


Robinson v. Comm'r ( 2001 )


Bufferd v. Commissioner ( 1993 )


Merkel v. Commissioner ( 1997 )


Heller v. Franchise Tax Board ( 1994 )


The Limited, Inc. v. Commissioner ( 1999 )


Rhone Poulenc Surfactants and Specialties, L.P. v. Commissioner ( 2000 )


Oliver K. Robinson and Deborah L. Robinson v. Commissioner ( 2001 )


Power v. Comm'r ( 2016 )


Wadlow v. Commissioner ( 1999 )


Green v. C.I.R. ( 1992 )


Green v. C.I.R. ( 1992 )


Green v. Commissioner ( 1992 )


Green v. C.I.R. ( 1992 )


United States v. Hudson ( 1993 )