This opinion cited by 73 cases:

Coulter v. Commissioner ( 1992 )


Smith v. Commissioner ( 1985 )


Palmateer v. Commissioner ( 1982 )


Stout v. Commissioner ( 1986 )


Williams v. Commissioner ( 1994 )


Weber v. Commissioner ( 1995 )


Duncan & Assocs. v. Comm'r ( 2003 )


Cagle v. Commissioner ( 1993 )


Teague v. Commissioner ( 1986 )


Schiff v. Commissioner ( 1984 )


Barr v. Commissioner ( 1988 )


Astone v. Commissioner ( 1983 )


Reynoso v. Comm'r ( 2016 )