This opinion cited by 20 cases:

Marzullo v. Commissioner ( 1997 )


Comtek Expositions, Inc. v. Comm'r ( 2003 )


Ross Glove Co. v. Commissioner ( 1973 )


Hospital Corp. of America v. Commissioner ( 1983 )


Recklitis v. Commissioner ( 1988 )


george-m-and-jean-h-jones-donald-e-and-carol-j-mcguire-charles-h-and ( 1981 )


Zmuda v. Commissioner ( 1982 )


VERMA v. COMMISSIONER ( 2001 )


Ugorji Timothy Wilson Onyeani v. Commissioner ( 2020 )


Robucci v. Comm'r ( 2011 )


Pollack v. Commissioner ( 1982 )


Bell v. Commissioner ( 1982 )


Simpson v. Commissioner ( 1976 )


Rhoads v. Commissioner ( 1987 )


Serot v. Commissioner ( 1994 )


Wenz v. Commissioner ( 1995 )


McDonald v. Commissioner ( 1994 )


Ford v. Commissioner ( 1983 )


Jerome D. And Bernetta O. Hanson v. Commissioner of Internal Revenue ( 1983 )


Zand v. Commissioner ( 1996 )