This opinion cited by 38 cases:

Lagadinos v. Commissioner ( 1996 )


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Friedman v. Commissioner ( 1995 )


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Cunningham v. United States (In Re Freytag) ( 1994 )


Reser v. CIR ( 1997 )


Flight Attendants Against Ual Offset (Faauo) and United Air Lines, Inc. v. Commissioner of Internal Revenue ( 1999 )


Kathryn Cheshire v. Commissioner of Internal Revenue ( 2002 )


Rebecca Jo Reser v. Commissioner of Internal Revenue ( 1997 )


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Rawls Trading, L.P., Rawls Management Corporation, Tax Matters Partner,et al. v. Commissioner ( 2012 )


Deihl v. Comm'r ( 2012 )


Estate of Algerine Allen Smith, James Allen Smith v. Commissioner ( 2004 )


Mitchell, Herbert v. Cmsnr IRS ( 2002 )


Michael A. Zapara and Gina A. Zapara v. Commissioner ( 2006 )


Rawls Trading, L.P. v. Comm'r ( 2012 )


david-m-kelley-david-m-kelley-estate-of-nancy-i-kelley-deceased-v ( 1995 )