This opinion cited by 21 cases:

Cohen v. United States (In Re Cohen) ( 1994 )


Hynard v. Internal Revenue Service ( 2002 )


Spencer Medical Associates. v. Commissioner ( 1998 )


spencer-medical-associates-automotive-ventures-incorporated-formerly ( 1998 )


Tokarski v. Commissioner ( 1986 )


Byrne v. Commissioner ( 2013 )


Kannry v. Commissioner of Internal Revenue ( 2019 )


Gitlow v. United States ( 2004 )


Harris v. Comm'r ( 2018 )


Jarvis v. Comm'r ( 2018 )


Lee v. Commissioner ( 1995 )


Craig J. Schieder ( 2022 )


Sealy Power, Ltd. v. Commissioner ( 1995 )


O'Callaghan v. United States ( 1996 )


Dawkins v. Commissioner ( 1991 )


Coltman v. Commissioner ( 1991 )


Coutsoubelis v. Commissioner ( 1993 )


CMEM, Inc. v. Commissioner ( 1993 )


La Bow v. Commissioner ( 1987 )


Vessio v. Commissioner ( 1990 )