This opinion cited by 25 cases:

Oakcross Vineyards v. Commissioner ( 1996 )


Galedrige Constr. v. Commissioner ( 1997 )


Merrill Lynch & Co., Inc. & Subsidiaries v. Commissioner ( 2008 )


Smith v. Commissioner ( 2000 )


Hospital Corp. of Am. v. Commissioner ( 1996 )


Ansley-Sheppard-Burgess Co. v. Commissioner ( 1995 )


Merrill Lynch & Co. v. Comm'r ( 2008 )


Keller v. Commissioner ( 1982 )


Hillsboro National Bank v. Commissioner ( 1983 )


Ward AG Prods. v. Commissioner ( 1998 )


RACMP Enterprises, Inc. v. Commissioner ( 2000 )


Agro-Jal Farming Enters. v. Commissioner ( 2015 )


Bonaire Development Company, a California Corporation, Successor by Merger to Branjon, Inc. v. Commissioner of Internal Revenue ( 1982 )


Pope v. Commissioner ( 1981 )


Jolley v. Commissioner ( 1984 )


Garcia v. Commissioner ( 1989 )


Fidelity Assoc., Inc. v. Commissioner ( 1992 )


Fong v. Commissioner ( 1984 )


Levy v. Commissioner ( 1982 )


Austin v. Commissioner ( 1997 )