This opinion cited by 20 cases:

Compaq Computer Corporation & Subsidiaries v. Commissioner ( 2001 )


Richard D. Frazier and Yvonne Frazier v. Commissioner ( 1998 )


Ogden v. Commissioner ( 1985 )


Lewis Arthur Merryman v. Commissioner of Internal Revenue, Michael A. Carroll and Margaret W. Carroll v. Commissioner of Internal Revenue ( 1989 )


Frazier v. Commissioner ( 1998 )


Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue ( 1989 )


In Re Enron Corp. Securities, Derivative & Erisa Lit. ( 2011 )


H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue Service ( 1981 )


Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United States ( 2011 )


Pearlstein v. Commissioner ( 1989 )


Standard Commodities Import & Export Corp. v. Commissioner ( 1982 )


Rasmussen v. Commissioner ( 1992 )


Martin v. Commissioner ( 1982 )


Young v. Commissioner ( 1987 )


Goldfine v. Commissioner ( 1983 )


Anagnoston v. Comm'r ( 1994 )


Yelding v. Comm'r ( 1991 )


Mary K.S. Ogden v. Commissioner of Internal Revenue ( 1986 )


Durand A. Holladay and Blanche F. Holladay v. Commissioner of Internal Revenue ( 1981 )


Estate of Ballantyne v. Comm'r ( 2002 )