This opinion cited by 21 cases:

Wilkerson v. United States ( 1995 )


Streber v. Hunter ( 1998 )


Estate of Alto B. Cervin, Deceased, Bennett W. Cervin, & Nita-Carol Cervin Miskovitch v. Commissioner of Internal Revenue ( 1997 )


Faramarz Fayeghi and Shelli Fayeghi,petitioners-Appellants v. Commissioner of Internal Revenue,respondent-Appellee ( 2000 )


Marsha Hatch Ingham v. United States ( 1999 )


Christine C. Peterson v. Commissioner of IRS ( 2016 )


Marre,et al v. United States ( 1997 )


Nalle v. Commissioner ( 1995 )


Estate of Baird v. Commissioner ( 2005 )


Wilkerson v. United States ( 1995 )


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


John F. And Tracy L. Barford, Marcus R. Messman, Davis W. Messman, and Stephen A. Messman v. Commissioner of Internal Revenue ( 1999 )


Hennessey v. CIR ( 2008 )


Cervin v. CIR ( 1997 )


Simpson Fin. Servs. v. Commissioner ( 1996 )


Cooley v. Comm'r ( 2013 )


Marre' v. United States ( 1997 )


Allen Davison, III v. CIR ( 2020 )


Manchester Group & Subsidiaries v. Commissioner ( 1997 )


Tandon v. Commissioner ( 1998 )