This opinion cited by 9 cases:

Peterson v. Commissioner ( 1997 )


Comptroller of the Treasury v. Jalali ( 2018 )


Martens v. CIR ( 2001 )


Smith v. Commissioner ( 1995 )


Smith v. Commissioner ( 1994 )


O'Sullivan v. Commissioner ( 1994 )


Morris v. Commissioner ( 1996 )


Froehlich v. Commissioner ( 1996 )


Martens v. Commissioner ( 2000 )