This opinion cited by 62 cases:

Andrews v. United States ( 2021 )


Estate of John RH Thouron v. United States ( 2014 )


Armstrong's, Inc. v. Iowa Department of Revenue ( 1982 )


Lewis v. United States ( 1979 )


Achiro v. Commissioner ( 1981 )


Shell Oil Co. v. Commissioner ( 1988 )


Miles Production Co. v. Commissioner ( 1991 )


Estate of La Meres v. Comm'r ( 1992 )


ACME Music Co. v. Internal Revenue Service (In Re ACME Music Co.) ( 1996 )


Estate of Davenport v. Commissioner ( 1999 )


Lakeisha Degourville ( 2022 )


Joseph DeCrescenzo ( 2023 )


Gwendolyn L. Kestin v. Commissioner ( 2019 )


Adams Lippincott v. Comm IRS ( 1999 )


TESCO DRIVEAWAY CO. v. COMMISSIONER ( 2001 )


Mangum v. Comm'r ( 2016 )


RERI Holdings I, LLC v. Comm'r ( 2017 )


Lawrence G. Graev & Lorna Graev v. Commissioner ( 2017 )


Pleasanton Gravel Co. v. Commissioner ( 1985 )


Curley v. United States ( 1992 )