This opinion cited by 27 cases:

Kadlec v. Commissioner ( 1996 )


HAJIYANI v. COMMISSIONER ( 2001 )


Bremer v. Commissioner ( 1976 )


Mason v. Commissioner ( 1977 )


Davis v. Commissioner ( 1978 )


Austin Co. v. Commissioner ( 1979 )


Beaucage v. United States Internal Revenue Service ( 2006 )


Internal Revenue Ser v. Luongo ( 2001 )


In Re Gould ( 2008 )


In Re Gould ( 2008 )


Rowell v. Commissioner ( 1988 )


Carroll v. Commissioner ( 1981 )


Harper v. Commissioner ( 1976 )


Levine v. Commissioner ( 1987 )


Sears Imported Autos, Inc. v. Commissioner ( 1992 )


Presley v. Comm'r ( 1979 )


Serot v. Commissioner ( 1994 )


Beery v. Commissioner ( 1996 )


Olivares v. Commissioner ( 1983 )


Diab v. Commissioner ( 1979 )