This opinion cited by 19 cases:
Taiyo Hawaii Company, Ltd. v. Commissioner ( 1997 )
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United States v. Jesse Guzman ( 2019 )
Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal Revenue ( 1993 )
Lemons v. Commissioner ( 1997 )
Continental Illinois Corporation, Also Known as Continental Bank Corporation, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant ( 1993 )
ISystems v. Victor Fu ( 2012 )
Sugar Land Ranch Development, LLC, Sugar Land Advisors LLC, Tax Matters Partner v. Commissioner ( 2018 )
American General Life Ins Co v. Jaronet Whitaker ( 2020 )
United States v. Timothy Craig ( 2010 )
Berger v. Commissioner ( 1996 )
Williford v. Commissioner ( 1992 )
Jarret v. Commissioner ( 1993 )
David Taylor Enters. v. Comm'r ( 2005 )
Paullus v. Commissioner ( 1996 )
Nadeau v. Commissioner ( 1996 )
Phelan v. Comm'r ( 2004 )
Matz v. Commissioner ( 1998 )