This opinion cited by 70 cases:

Patton v. Commissioner ( 1994 )


Evans v. Commissioner ( 1993 )


Daoust v. Commissioner ( 1994 )


Van Hassent v. Commissioner ( 1990 )


Hie Holdings, Inc. v. Comm'r ( 2009 )


Garcia v. Commissioner ( 1991 )


Dietrick v. Commissioner ( 1988 )


Green v. Commissioner ( 1992 )


Petti v. Commissioner ( 1990 )


Nieto v. Commissioner ( 1992 )