This opinion cited by 35 cases:

Utah Jojoba I Research v. Commissioner ( 1998 )


Cactus Wren Jojoba, Ltd. v. Commissioner ( 1997 )


Investment Eng'rs v. Commissioner ( 1996 )


Peat Oil & Gas Assocs. v. Commissioner ( 1993 )


Lewin v. Commissioner ( 2003 )


Chiu v. Commissioner ( 1997 )


Robert and Kimberly Broz v. Commissioner ( 2011 )


Broz v. Comm'r ( 2011 )


Krause v. Commissioner ( 1992 )


LDL Research & Development II, Ltd. v. Commissioner ( 1997 )


Lewin v. Commissioner, IRS ( 2003 )


Glassley v. Commissioner ( 1996 )


Mach-Tech, Ltd. v. Commissioner ( 1994 )


Novinger v. Commissioner ( 1991 )


Medical Mobility Ltd. Partnership I v. Commissioner ( 1993 )


Estate of Cook v. Commissioner ( 1993 )


Universal Research & Dev. Partnership No. 1 v. Commissioner ( 1991 )


Carp v. Commissioner ( 1991 )


LDL Research & Dev. II v. Commissioner ( 1995 )


Active Lipid Dev. Partners, Ltd. v. Commissioner ( 1991 )