This opinion cited by 104 cases:

Estate of Reinke v. Commissioner ( 1993 )


Lenihan v. Comm'r ( 2006 )


Rudy Castaneda v. Cir ( 2020 )


Mary Louise Sholes v. Commissioner ( 2018 )


Duncan Bass ( 2023 )


Jeffrey Yapp v. Cir ( 2020 )


United States v. Guess ( 2005 )


Upchurch v. Commissioner ( 1996 )


Powers v. Commissioner ( 1993 )


Famuyiwa v. Commissioner ( 1991 )


ANDARY-STERN v. COMMISSIONER ( 2002 )


Oak Knoll Cellar v. Commissioner ( 1994 )


Stafford v. Commissioner ( 1992 )


Morrow v. Commissioner ( 1995 )


Hoopengarner v. Comm'r ( 2003 )


Runkle v. Comm'r ( 2005 )


Mark Weiderman & Jennifer Weiderman v. Commissioner ( 2020 )


RESIDENTIAL MGMT. SERVS. TRUST v. COMMISSIONER ( 2001 )


Rudnick v. Comm'r ( 2009 )


Fair v. Commissioner ( 1994 )