This opinion cited by 54 cases:

Pope & Talbot, Inc. v. Commissioner ( 1997 )


Brountas v. Commissioner ( 1979 )


Goodwin v. Commissioner ( 1980 )


Honodel v. Commissioner ( 1981 )


Estate of Boyd v. Commissioner ( 1981 )


Derr v. Commissioner ( 1981 )


Wildman v. Commissioner ( 1982 )


Thomas v. Commissioner ( 1985 )


Tolwinsky v. Commissioner ( 1986 )


Egolf v. Commissioner ( 1986 )


Fort Howard Corp. v. Commissioner ( 1994 )


Lychuk v. Comm'r ( 2001 )


In Re Placid Oil Co. ( 1990 )


Keller v. Commissioner ( 1982 )


Estate of Thomas v. Commissioner ( 1985 )


Parks v. United States ( 1977 )


McCarthy v. United States ( 1985 )


John E. Rogers & Frances L. Rogers v. Commissioner ( 2018 )


United States v. Ronald H. Pacheco ( 1990 )


Keith A. Bolles & Shelley R. Bolles v. Commissioner ( 2019 )