This opinion cited by 41 cases:

Adkerson v. United States ( 2001 )


O'CONNOR v. COMMISSIONER ( 2001 )


Peat Oil & Gas Assocs. v. Commissioner ( 1993 )


COHEN v. COMMISSIONER ( 1996 )


Olive v. Commissioner ( 2015 )


Beaver Bolt v. Commissioner ( 1995 )


Podd v. Commissioner ( 1998 )


Garcia v. Comm'r ( 2012 )


Upchurch v. Commissioner ( 1996 )


Alfred E. Gallade v. Commissioner ( 1996 )


Smoky Mountain Secrets, Inc. v. United States ( 1995 )


McPike v. Commissioner ( 1996 )


HEIDRICK v. COMMISSIONER ( 2002 )


Hotel Continental v. Commissioner ( 1995 )


Klavan v. Commissioner ( 1993 )


Mauerman v. Commissioner ( 1993 )


Riley v. Commissioner ( 1994 )


Buckley v. Commissioner ( 1994 )


Viani v. Commissioner ( 1994 )


Lindsey v. Commissioner ( 1993 )