This opinion cited by 29 cases:

United States v. William Gallion ( 2013 )


Tilden v. Commissioner ( 2017 )


Honts v. Commissioner ( 1995 )


Appiah v. Commissioner ( 1996 )


Caple v. Comm'r ( 2007 )


Black v. Commissioner ( 2006 )


Phillips v. Commissioner ( 1996 )


Sicari v. Commissioner ( 1997 )


CAREY v. COMMISSIONER ( 2002 )


Hallmark Research Collective ( 2022 )


Pollack v. United States ( 2004 )


reliance-insurance-company-a-pennsylvania-corporation-v-mast-construction ( 1998 )


reliance-insurance-company-a-pennsylvania-corporation-v-mast-construction ( 1998 )


Ellen v. Erhard v. Commissioner Internal Revenue Service ( 1996 )


Terrell v. Commissioner ( 2010 )


Clevenger v. Commissioner ( 1998 )


Bulakites v. Commissioner ( 1998 )


Steven and Davina Sego v. Commissioner ( 2000 )


Baxter v. Comm'r ( 2001 )


NICHOLS v. COMMISSIONER ( 2002 )