This opinion cited by 35 cases:

Freres Lumber Co. v. Commissioner ( 1995 )


Estate of Brown v. Commissioner ( 1997 )


Cortland F. Langdon v. CIR ( 2003 )


Ohio Farm Bureau Fed'n v. Commissioner ( 1996 )


In Re Turner ( 1992 )


Duffy v. United States ( 2015 )


IN THE MATTER OF THE INCOME TAX PROTEST OF HARE ( 2017 )


Christine C. Peterson v. Commissioner of IRS ( 2016 )


Baker, Warren L. v. CIR ( 2003 )


Beaver Bolt v. Commissioner ( 1995 )


International Multifoods Corporation and Affiliated Companies v. Commissioner ( 1997 )


Dharma Enters. v. Commissioner ( 1997 )


Lorvic Holdings v. Commissioner ( 1998 )


Ohio Farm Bureau Federation, Inc. v. Commissioner ( 1996 )


Sharewell, Inc. v. Commissioner ( 1999 )


Becker v. Comm'r ( 2006 )


International Multifoods Corp. v. Commissioner ( 1997 )


North American Rayon Corporation, Formerly Known as North American Holding Corporation, Narco v. Commissioner of Internal Revenue ( 1994 )


Givens Marine Survival Co. v. Givens (In Re Givens) ( 2000 )


Brinson Company-Midwest v. Commissioner ( 1996 )