This opinion cited by 81 cases:

Bizjak v. Commissioner ( 1994 )


Stacom v. Commissioner ( 1991 )


Leema Enters., Inc. v. Commissioner ( 1999 )


UPS v. Comm'r ( 1999 )


Brifman v. Commissioner ( 1992 )


Boyer ( 1992 )


Rasmussen v. Commissioner ( 1992 )


Dixon v. Commissioner ( 1991 )


Estate of Ravetti v. Commissioner ( 1994 )


Saba P'ship v. Commissioner ( 1999 )


Santa Monica Pictures, L.L.C. v. Comm'r ( 2005 )


Wag-A-Bag, Inc. v. Commissioner ( 1992 )


Arrowhead Mt. Getaway v. Commissioner ( 1995 )


Brady v. Commissioner ( 1990 )


Nash v. Commissioner ( 1993 )


Thomas Investment Partners, Ltd. v. United States ( 2011 )


Production House Ltd. Partnership v. Commissioner ( 1992 )


Evans v. Commissioner ( 1991 )


Shea v. Commissioner ( 1991 )


Alessandra v. Commissioner ( 1994 )