This opinion cited by 81 cases:

Blum v. Commissioner ( 2013 )


Wimpie v. Commissioner ( 1994 )


Waters v. Commissioner ( 1991 )


Pacific Sound Prod. Ltd. Partnership v. Commissioner ( 1993 )


Provizer v. Commissioner ( 1992 )


Epsten v. Commissioner ( 1991 )


Hunter v. Comm'r ( 2014 )


85 Gorgonio Wind Generating Co. v. Commissioner ( 1994 )


CMA Consol., Inc. v. Comm'r ( 2005 )


Alessandra v. Commissioner ( 1995 )


Weber v. Commissioner ( 1994 )


Estate of Ravetti v. Commissioner ( 1993 )


Donald R. Golan & Sheila E. Golan v. Commissioner ( 2018 )


Rovakat LLC v. Commissioner of IRS ( 2013 )


Berger v. Commissioner ( 1994 )


Lattin v. Commissioner ( 1995 )


Fritz v. Commissioner ( 1991 )


Prager v. Commissioner ( 1993 )


Henkind v. Commissioner ( 1992 )


Springs Land Co. v. Commissioner ( 1992 )