This opinion cited by 47 cases:

GEALER v. COMMISSIONER ( 2001 )


Falsetti v. Commissioner ( 1985 )


Beckley v. Comm'r ( 2008 )


Depasture v. United States (In Re Depasture) ( 2009 )


United States v. Anderson ( 2001 )


Williamson v. United States ( 1999 )


Henry J. Langer Patricia K. Langer v. Commissioner of Internal Revenue ( 1992 )


Ripley v. Commissioner ( 1996 )


walter-r-ripley-donee-transferee-of-mildred-m-ripley-donor-melynda-h ( 1996 )


Moacir Santos v. Commissioner ( 2019 )


Yoon v. Commissioner ( 1996 )


Knutsen-Rowell, Inc. v. Comm'r ( 2011 )


Podd v. Commissioner ( 1998 )


Alan Beckley and Virginia Johnston Beckley v. Commissioner ( 2008 )


UAL Corporation and Subsidiaries v. Commissioner ( 2001 )


Benson v. Comm'r ( 2004 )


BRUECHER v. COMMISSIONER ( 2005 )


Anchor Nat'l Life Ins. Co. v. Commissioner ( 1989 )


Raymond Chico & Ruby Chico v. Commissioner ( 2019 )


Patrick Combs v. Commissioner ( 2019 )