This opinion cited by 130 cases:

Heston v. Commissioner ( 1996 )


Friedman v. Commissioner ( 1996 )


Jones v. Commissioner ( 1997 )


Anderson v. Commissioner ( 1997 )


Talmage v. Comm'r ( 2008 )


Katerelos v. Commissioner ( 1996 )


RAYMOND v. COMMISSIONER ( 2001 )


Aston v. Comm'r ( 2003 )


Joseph Engesser v. Commissioner ( 2018 )


Dysle v. Comm'r ( 2004 )


Guthrie v. Comm'r ( 2005 )


Teong-Chan Gaw v. Commissioner ( 1995 )


Rappaport v. Commissioner ( 1971 )


Ruegsegger v. Commissioner ( 1977 )


Montoro v. Commissioner ( 1997 )


Sylvan v. Commissioner ( 1975 )


Estate of Van Tine v. Commissioner ( 1998 )


United States v. Michael Mirando ( 2019 )


Deihl v. Commissioner ( 2015 )


Sparkman v. Commissioner of Internal Revenue ( 2007 )