This opinion cited by 12 cases:

Compaq Computer Corporation & Subsidiaries v. Commissioner ( 2001 )


Southgate Master Fund, LLC Ex Rel. Montgomery Capital Advisors, LLC v. United States ( 2009 )


Estate of Carberry v. Commissioner ( 1990 )


Weiner v. United States ( 2002 )


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


Joe T. Boynton and Helen J. Boynton v. Commissioner of Internal Revenue ( 1981 )


Cirelli v. Commissioner ( 1984 )


Pearlstein v. Commissioner ( 1989 )


Reynolds v. Commissioner ( 1987 )


Martin v. Commissioner ( 1982 )


Young v. Commissioner ( 1987 )


Goldfine v. Commissioner ( 1983 )