This opinion cited by 23 cases:

Knudsen v. Commissioner ( 2015 )


Dante and Sandi Perano v. Commissioner ( 2008 )


Florida Hosp. Trust Fund v. Commissioner ( 1994 )


Perano v. Comm'r ( 2008 )


The Harper Group, and Includible Subsidiaries v. Commissioner of Internal Revenue Service ( 1992 )


Reserve Mechanical Corp. v. CIR ( 2022 )


Kristine A. Cluck v. Commissioner ( 1995 )


Syzygy Insurance Co., Inc. v. Commissioner ( 2019 )


Reserve Mechanical Corp. f.k.a. Reserve Casualty Corp. v. Commissioner ( 2018 )


Rent-A-Center, Inc. and Affiliated Subsidiaries v. Commissioner ( 2014 )


Custom Chrome, Inc., and Subsidiaries v. Commissioner of Internal Revenue ( 2000 )


R.V.I. Guar. Co. v. Comm'r ( 2015 )


Ax v. Comm'r ( 2016 )


Rlc Industries Co. And Subsidiaries, Successor to Roseburg Lumber Co. And Subsidiaries v. Commissioner of Internal Revenue Service ( 1995 )


Cluck v. Commissioner ( 1995 )


Avrahami v. Comm'r ( 2017 )


Wright v. Commissioner ( 1993 )


Malone & Hyde, Inc. v. Commissioner ( 1993 )


Black Hills Corp. v. Commissioner ( 1993 )


Hospital Corp. of Am. v. Commissioner ( 1997 )