This opinion cited by 64 cases:

Ramsey v. Commissioner ( 1996 )


Groat v. Comm'r ( 2010 )


Heritage Org., LLC v. Comm'r ( 2011 )


Ciaravella v. Commissioner ( 1998 )


Culberson v. Comm'r ( 2009 )


Manning v. Comm'r ( 2009 )


Jacobs v. Commissioner ( 1998 )


Katerelos v. Commissioner ( 1996 )


Neonatology Associates, P.A. v. Commissioner ( 2000 )


Porter v. Comm'r ( 2015 )


Neonatology Assocs., P.A. v. Comm'r ( 2000 )


bankr-l-rep-p-74438-in-re-club-associates-debtor-club-associates-v ( 1992 )


Babaturk v. Comm'r ( 2008 )


Sherrer v. Comm'r ( 2011 )


MARTIN v. COMMISSIONER ( 1996 )


Stone v. Commissioner ( 1996 )


Odelugo v. Comm'r ( 2008 )


Gow v. Commissioner ( 2000 )


Petty v. Commissioner ( 2001 )


Brodsky v. Comm'r ( 2001 )