This opinion cited by 131 cases:

Roudakov v. Comm'r ( 2014 )


Tamecca Seril a.k.a. Tamecca Tillard v. Commissioner ( 2020 )


Ahmad v. Commissioner ( 1997 )


Levine v. Commissioner ( 1998 )


Kudo v. Comm'r ( 1998 )


Canatella v. Comm'r ( 2017 )


Estate of Andrews v. Commissioner ( 1982 )


Foster v. Comm'r ( 1983 )


Kluger v. Commissioner ( 1984 )


Kenyatta Corp. v. Commissioner ( 1986 )


Emmons v. Commissioner ( 1989 )


Borchers v. Commissioner ( 1990 )


Mendes v. Comm'r ( 2003 )


McWilliams v. Commissioner ( 1995 )


Frank Berritto and Estate of Dana Berritto, Frank Berritto ( 2022 )


FAB Holdings, LLC ( 2022 )


Schad v. Commissioner ( 1986 )


SUNIK v. COMMISSIONER ( 2001 )


Tokarski v. Commissioner ( 1986 )


Levitt v. Commissioner ( 1995 )