This opinion cited by 7 cases:

ZIMMERMAN v. COMMISSIONER ( 2001 )


DeFORE v. COMMISSIONER ( 2004 )


Urbauer v. Commissioner ( 1997 )


Muldavin v. Commissioner ( 1997 )


Estate of Ballantyne v. Comm'r ( 2002 )


Walker v. Comm'r ( 2003 )


ZACHRY v. COMMISSIONER ( 2005 )