This opinion cited by 101 cases:

dhl-corporation-and-subsidaries-v-commissioner-of-internal-revenue , 285 F.3d 1210 ( 2002 )


Bedell v. Commissioner , 86 T.C. 1207 ( 1986 )


Keller v. Cir ( 2009 )


Halle v. Commissioner , 71 T.C.M. 2377 ( 1996 )


Nerad v. Commissioner , 78 T.C.M. 795 ( 1999 )


Powers v. Commissioner , 100 T.C. 457 ( 1993 )


Suzanne L. Porter a.k.a. Suzanne L. Holman v. Commissioner , 132 T.C. No. 11 ( 2009 )


Kathryn Cheshire v. Commissioner , 115 T.C. No. 15 ( 2000 )


HENN v. COMMISSIONER , 84 T.C.M. 453 ( 2002 )


Stussy v. Comm'r , 84 T.C.M. 439 ( 2002 )


Anderson v. Comm'r , 97 T.C.M. 1179 ( 2009 )


1982 East, LLC v. Comm'r , 101 T.C.M. 1380 ( 2011 )


Webber v. Commissioner , 144 T.C. 324 ( 2015 )


Dees v. Comm'r , 113 T.C.M. 3905 ( 2017 )


van-camp-bennion-a-professional-service-corporation-v-united-states-of , 251 F.3d 862 ( 2001 )


Sealy Power, Ltd. v. Commissioner , 46 F.3d 382 ( 1995 )


Roger M. Dolese and Susan B. Dolese v. Commissioner of Internal Revenue , 811 F.2d 543 ( 1987 )


Principal Life Insurance Company and Subsidiaries v. United States , 113 A.F.T.R.2d (RIA) 2047 ( 2014 )


Boggs v. Commissioner , 569 F.3d 235 ( 2009 )


Estate of Cyril I. Magnin, Deceased Donald Isaac Magnin v. Commissioner of Internal Revenue , 184 F.3d 1074 ( 1999 )