This opinion cited by 68 cases:

Hasbrouck v. Commissioner ( 1998 )


Nguyen v. Commissioner ( 2001 )


Pizza Indus., Inc. v. Commissioner ( 1999 )


Vines v. Comm'r ( 2006 )


Hennessey v. Comm'r ( 2007 )


Kelby v. Comm'r ( 2009 )


Chapman v. Comm'r ( 2009 )


Estate of Williamson v. Commissioner ( 1997 )


Pittman v. Commissioner ( 1999 )


Uddo v. Commissioner ( 1998 )


ROLING v. COMMISSIONER ( 2001 )


McIntosh v. Comm'r ( 2001 )


Thu Cuc Thi Huynh v. Comm'r ( 2002 )


Petito v. Comm'r ( 2002 )


Nguyen v. Comm'r ( 2003 )


Manning v. Comm'r ( 2009 )


Polz v. Comm'r ( 2011 )


Cooley v. Comm'r ( 2013 )


Hargreaves v. Comm'r ( 2013 )


Meyer Group, Ltd. v. United States ( 2016 )