This opinion cited by 42 cases:

Zaban v. Commissioner ( 1997 )


Bowden v. Commissioner ( 1996 )


Ibidunni v. Comm'r ( 2016 )


La Mastro v. Commissioner ( 1979 )


Southern Pacific Transp. Co. v. Commissioner ( 1980 )


Grow v. Commissioner ( 1983 )


Pagel, Inc. v. Commissioner ( 1988 )


Judy v. Commissioner ( 1997 )


Mary Ruark v. Commissioner of Internal Revenue ( 1971 )


Randy McRae & Shelby McRae v. Commissioner ( 2019 )


Randy McRae & Shelby McRae v. Commissioner ( 2019 )


M.S. Food Stores v. Commissioner ( 1996 )


Wilson v. Commissioner ( 1997 )


Price v. Commissioner ( 1999 )


Blush v. Commissioner ( 1999 )


Raymond Chico & Ruby Chico v. Commissioner ( 2019 )


Estate of Mason v. Commissioner ( 1975 )


Seyed-Jalil Ghadiri-Asli & Mojdeh Najle-Rahim v. Commissioner ( 2019 )


Zack v. Commissioner ( 1981 )


Kane v. Commissioner ( 1971 )