This opinion cited by 14 cases:

H & M, Inc. v. Comm'r ( 2012 )


Randolph v. Commissioner ( 2000 )


Erickson Post Acquisition, Inc. v. Comm'r ( 2003 )


Sheldon R. and Phyllis Milenbach v. Commissioner ( 1996 )


Media Space, Inc. v. Commissioner ( 2010 )


Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal Revenue ( 1996 )


Van Heemst v. Commissioner ( 1996 )


Alfred E. Gallade v. Commissioner ( 1996 )


Todd v. Comm'r ( 2011 )


sheldon-r-milenbach-phyllis-milenbach-los-angeles-raiders-a-california ( 2003 )


Kingstowne L.P. v. Commissioner ( 1994 )


Indeck Energy Servs. v. Comm'r ( 2003 )


SMITH v. COMMISSIONER ( 2003 )


Escrow Connection v. Commissioner ( 1997 )