This opinion cited by 22 cases:

THOMPSON v. COMMISSIONER ( 2003 )


Holden v. Commissioner ( 1992 )


Speltz v. Comm'r ( 2005 )


Superintendent of Insurance for the State of New York v. First Central Financial Corp. (In Re First Central Financial Corp.) ( 2001 )


Consumers Power Co. v. Department of Treasury ( 1999 )


Chaplin v. Comm'r ( 2007 )


Ronald J. and June M. Speltz v. Commissioner ( 2005 )


WIESE v. COMMISSIONER ( 2005 )


Klaassen v. CIR ( 1999 )


Weiser v. United States ( 1990 )


Robert J. Merlo v. Commissioner ( 2006 )


Spitz v. Comm'r ( 2006 )


Klaassen v. Commissioner ( 1998 )


BANAITIS v. COMMISSIONER ( 2002 )


Rawlins v. Commissioner ( 1995 )


Keese v. Commissioner ( 1995 )


Russello v. Commissioner ( 1989 )


Moore v. Comm'r ( 2007 )


Falcone v. Comm'r ( 2006 )


Baker v. Commissioner ( 1990 )