This opinion cited by 16 cases:

Clary Hood, Inc. ( 2022 )


Joseph P. McGraw v. CIR ( 2004 )


Miller & Sons Drywall, Inc. v. Comm'r ( 2005 )


Estate of Kolczynski v. Comm'r ( 2005 )


James D. Kennedy, Jr. And Dorothy H. Kennedy, and Cherokee Warehouses, Inc. v. Commissioner of Internal Revenue ( 1982 )


Joseph P. Kropf, Inc. v. United States ( 1982 )


H & A Int'l Jewelry v. Commissioner ( 1997 )


Woesner Abstract & Title Co. v. Commissioner ( 1983 )


Herold Mktng. Assoc. v. Commissioner ( 1999 )


Pulsar Components Int'l v. Commissioner ( 1996 )


Mad Auto Wrecking v. Commissioner ( 1995 )


WAGNER CONSTR., INC. v. COMMISSIONER ( 2001 )


Haffner's Serv. Stations, Inc. v. Comm'r ( 2002 )


Beiner, Inc. v. Comm'r ( 2004 )


Aspro, Inc. v. CIR ( 2022 )


Clary Hood, Inc. v. Commissioner of Internal Revenue ( 2023 )