This opinion cited by 35 cases:

Watkins v. Comm'r ( 2014 )


Highwood Partners, B & A Highwoods Investments, LLC, Tax Matters Partner v. Commissioner ( 2009 )


Connell Bus. Co. v. Comm'r ( 2004 )


Estate of Whitlock v. Commissioner ( 1972 )


Eades v. Commissioner ( 1982 )


Rutland v. Commissioner ( 1987 )


Whitesell v. Commissioner ( 1988 )


Mannheimer Charitable Trust v. Commissioner ( 1989 )


Estate of Frane v. Commissioner ( 1992 )


Daniels v. Comm'r ( 2012 )


Rhone Poulenc Surfactants and Specialties, L.P. v. Commissioner ( 2000 )


CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. Commissioner ( 2015 )


Robert Manashi & Nahrin Manashi v. Commissioner ( 2018 )


Mariani Frozen Foods, Inc. v. Commissioner ( 1983 )


Thiessen v. Comm'r ( 2016 )


Highwood Partners v. Comm'r ( 2009 )


Chrissie H. Woodhall, a Widow, Estate of W. Lyle Woodhall, Deceased, Chrissie H. Woodhall v. Commissioner of Internal Revenue ( 1972 )


CC & F Western Operations Ltd. Partnership v. Commissioner ( 2001 )


CNT Investors, LLC v. Comm'r ( 2015 )


Waltner v. Comm'r ( 2014 )