This opinion cited by 22 cases:

Thompson v. Commissioner ( 1982 )


Ruddy v. Comm'r ( 2017 )


James S. Plato v. Commissioner ( 2018 )


Martinez v. CIR ( 1999 )


Millette & Associates, Inc. v. Commissioner of Internal Revenue ( 1979 )


Ritchie N. Stevens & Julie A. Keen Stevens v. Commissioner ( 2020 )


Walker v. Commissioner ( 1980 )


Nilson v. Commissioner ( 1983 )


Nagy v. Commissioner ( 1980 )


Armaganian v. Commissioner ( 1978 )


Shapland v. Commissioner ( 1979 )


Jernigan v. Commissioner ( 1975 )


Larvin v. Commissioner ( 1985 )


Stalker v. Commissioner ( 1981 )


Scholle v. Commissioner ( 1982 )


Stonier v. Commissioner ( 1981 )


Smith v. Commissioner ( 1984 )


Anderson v. Commissioner ( 1973 )


Howell v. Commissioner ( 1981 )


Conovitz v. Comm'r ( 1980 )