This opinion cited by 39 cases:

David B. Greenberg v. Commissioner ( 2018 )


Rendina v. Commissioner ( 1996 )


Sears, Roebuck & Co. v. Commissioner ( 1991 )


VECO Corp. & Subsidiaries v. Commissioner ( 2013 )


The Harper Group, and Includible Subsidiaries v. Commissioner of Internal Revenue Service ( 1992 )


Reserve Mechanical Corp. v. CIR ( 2022 )


Harper Group v. Commissioner ( 1991 )


Osteopathic Med. Oncology & Hematology, P.C. v. Commissioner ( 1999 )


Trigon Insurance v. United States ( 2002 )


in-re-teamsters-industrial-employees-welfare-fund-teamsters-industrial ( 1993 )


Northern Indiana Public Service Company v. Commissioner of Internal Revenue, Cross-Appellee ( 1997 )


Estate of Meriano v. Commissioner IRS ( 1998 )


Kevin B. Kimberlin and Joni R. Steele v. Commissioner ( 2007 )


Osteopathic Medical Oncology and Hematology, P.C. v. Commissioner ( 1999 )


Framatome Connectors USA, Inc. v. Commissioner ( 2002 )


JHK Enters. v. Comm'r ( 2003 )


Reserve Mechanical Corp. f.k.a. Reserve Casualty Corp. v. Commissioner ( 2018 )


Rodriguez v. Commissioner ( 2011 )


Amerco v. Commissioner ( 1991 )


Kimberlin v. Comm'r ( 2007 )