This opinion cited by 62 cases:

WILKERSON v. COMMISSIONER ( 2001 )


BUNKER v. COMMISSIONER ( 2005 )


GARZA v. COMMISSIONER ( 2005 )


Byrne v. Commissioner ( 1988 )


Miller v. Commissioner ( 1989 )


Kovacs v. Commissioner ( 1993 )


Campbell v. Commissioner ( 1997 )


Niedermayer v. Adelman ( 1988 )


Art Pack, Inc. v. David Gottlieb ( 2017 )


Reed v. Lukhard ( 1984 )


Miracle v. New Yorker Magazine ( 2001 )


HENRY v. COMMISSIONER ( 1999 )


Elizabeth A. Reese v. United States ( 1994 )


Betson v. Cohen ( 1983 )


Dye v. United States ( 1997 )


Cir v. Polone ( 2006 )


Paul S. Lindsey, Jr. v. CIR ( 2005 )


Palone v. Commissioner of Internal Revenue ( 2007 )


Commissioner v. Polone ( 2007 )


Srivastava v. Commissioner ( 1998 )