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 )