This opinion cited by 48 cases:

Engler v. Commissioner ( 1995 )


Rhode v. Commissioner ( 1990 )


Santa Monica Pictures, L.L.C. v. Comm'r ( 2005 )


Maminga v. Commissioner ( 1995 )


Coleman v. Commissioner ( 1990 )


Markin v. Commissioner ( 1989 )


Nash v. Commissioner ( 1993 )


Daniel E. Larkin & Christine Larkin ( 2023 )