This opinion cited by 187 cases:

United States v. Dongjun Li ( 2014 )


Ratke v. Commissioner ( 2016 )


Mikel v. Comm'r ( 2015 )


Estate of Williamson v. Commissioner ( 1997 )


Pittman v. Commissioner ( 1999 )


Arendt v. Commissioner ( 1995 )


Richman v. Commissioner ( 1994 )


Brennan v. Commissioner ( 1997 )


Hazelton v. Commissioner ( 1997 )


Austin v. Commissioner ( 1997 )


Uddo v. Commissioner ( 1998 )


California Marine Cleaning v. Commissioner ( 1998 )


Mills v. Commissioner ( 1999 )


Dartmouth Clubs, Inc. v. Commissioner ( 2000 )


ROLING v. COMMISSIONER ( 2001 )


McIntosh v. Comm'r ( 2001 )


Thu Cuc Thi Huynh v. Comm'r ( 2002 )


Petito v. Comm'r ( 2002 )


McKee v. Comm'r ( 2004 )


Schwartz v. Comm'r ( 2004 )