This opinion cited by 19 cases:

Taiyo Hawaii Company, Ltd. v. Commissioner ( 1997 )


Decker v. Univ of Houston ( 2002 )


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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 )