This opinion cited by 13 cases:

Dante and Sandi Perano v. Commissioner ( 2008 )


Prescott v. Commissioner ( 1976 )


Perano v. Comm'r ( 2008 )


Welle v. Commissioner ( 2013 )


Moacir Santos v. Commissioner ( 2019 )


ca-79-3190-estate-of-percy-uris-deceased-irving-trust-co-and-joanne ( 1979 )


General Motors Corporation and Subsidiaries v. Commissioner ( 1999 )


Eaton Corporation and Subsidiaries v. Commissioner ( 2019 )


Terry J. & Chrisse J. Welle v. Commissioner ( 2013 )


Juha v. Comm'r ( 2012 )


Edward S. Flume & Martha S. Flume v. Commissioner ( 2020 )


M B & B, Inc. v. Commissioner ( 1998 )


GMC v. Comm'r ( 1999 )