This opinion cited by 17 cases:

Irwin v. Commissioner ( 1996 )


Hamper v. Comm'r ( 2011 )


Black v. Comm'r ( 2008 )


Trebilcock v. Commissioner ( 1975 )


Pollei v. Commissioner ( 1986 )


Pollei v. Commissioner ( 1990 )


UAL Corporation and Subsidiaries v. Commissioner ( 2001 )


Mal Spinrad, Inc. v. Commissioner ( 1984 )


HESS v. COMMISSIONER OF INTERNAL REVENUE ( 1994 )


Vitale v. Commissioner ( 1999 )


Rafter v. Commissioner ( 1973 )


Wayno v. Commissioner ( 1992 )


Teschner v. Commissioner ( 1997 )


Kopowski v. Commissioner ( 1979 )


jackson-e-cagle-jr-and-ann-cagle-v-commissioner-of-internal-revenue ( 1976 )


Humphrey v. Comm'r ( 2013 )


UAL Corp. v. Comm'r ( 2001 )