This opinion cited by 130 cases:
General Mills, Inc. v. United States ( 2020 )
John C. Hom & Associates, Inc. v. Commissioner , 140 T.C. No. 11 ( 2013 )
Hesse v. Commissioner , 74 T.C.M. 180 ( 1997 )
Walsh v. Commissioner , 69 T.C.M. 2128 ( 1995 )
Estate of Ravetti v. Commissioner , 66 T.C.M. 688 ( 1993 )
Epstein v. Commissioner , 67 T.C.M. 2046 ( 1994 )
Daniels v. Commissioner , 64 T.C.M. 1439 ( 1992 )
Finkelman v. Commissioner , 56 T.C.M. 1269 ( 1989 )
Portillo v. Commissioner , 58 T.C.M. 1386 ( 1990 )
Fox v. Commissioner , 65 T.C.M. 3009 ( 1993 )
Organic Cannabis Foundation v. Cir ( 2020 )
Munro v. Commissioner , 92 T.C. 71 ( 1989 )
Christensen v. United States , 733 F. Supp. 844 ( 1990 )
Powers v. Commissioner , 100 T.C. 457 ( 1993 )
Finazzo v. Comm'r , 83 T.C.M. 1297 ( 2002 )
Penix v. Commissioner , 62 T.C.M. 182 ( 1991 )
Schaeffer v. Commissioner , 67 T.C.M. 2989 ( 1994 )
McGuire v. Commissioner , 60 T.C.M. 1346 ( 1990 )
Laszloffy v. Comm'r , 93 T.C.M. 899 ( 2007 )
Shea v. Commissioner , 112 T.C. 183 ( 1999 )