This opinion cited by 28 cases:

Hillyer v. Commissioner ( 1996 )


Dibsy v. Commissioner ( 1995 )


Zarin v. Commissioner ( 1989 )


Christensen v. Commissioner ( 1996 )


Donald DeCleene and Doris DeCleene v. Commissioner ( 2000 )


Peabody Natural Resources Company, f.k.a. Hanson Natural Resources Company, Cavenham Forest Industries, Inc., A Partner Other Than The Tax Matters ... ( 2006 )


Garbis S. Bezdjian and Maida M. Bezdjian v. Commissioner of Internal Revenue Service ( 1988 )


Adams v. Cleveland-Cliffs Iron Co. ( 1999 )


Allen v. Commissioner ( 1982 )


Fredericks v. Commissioner ( 1994 )


Klein v. Commissioner ( 1993 )


Von Muff v. Commissioner ( 1983 )


Lee v. Commissioner ( 1986 )


Anderson v. Commissioner ( 1985 )


Behrens v. Commissioner ( 1985 )


Gibson v. Commissioner ( 1982 )


Estate of Bartell v. Comm'r ( 2016 )


FLORIDA INDUS. INV. CORP. v. COMMISSIONER ( 1999 )


Milbrew, Inc. v. Commissioner ( 1981 )


Young v. Commissioner ( 1985 )