This opinion cited by 15 cases:

Estate of Brown v. Commissioner ( 1997 )


Cramer v. Commissioner ( 1993 )


Madsen v. Comm'r ( 2010 )


Estate of Thomas v. Commissioner ( 1985 )


Thomas v. Commissioner ( 1996 )


John Hancock Life Insurance Company (U.S.A.), as Successor in Interest to John Hancock Life Insurance Company v. Commissioner ( 2013 )


Metra Chem Corp. v. Commissioner ( 1987 )


Equity Planning Corp. v. Commissioner ( 1983 )


Webbe v. Commissioner ( 1987 )


Branch v. Commissioner ( 1994 )


Rambacher v. Commissioner ( 1998 )


M B & B, Inc. v. Commissioner ( 1998 )


State Police Ass'n v. Commissioner ( 1996 )


John Hancock Life Insurance Company (U.S.A.), as Successor in Interest to John Hancock Life Insurance Company v. Commissioner ( 2013 )


Ellwest Stereo Theatres of Memphis v. Commissioner ( 1995 )