This opinion cited by 67 cases:

Cool Fuel, Incorporated v. William H. Connett, Etc. ( 1982 )


Elgart v. Commissioner ( 1996 )


Marcy v. Comm'r ( 2008 )


Boritz v. United States ( 2010 )


Pittsburgh Realty Inv. Trust v. Commissioner ( 1976 )


Weinroth v. Commissioner ( 1980 )


Roszkos v. Commissioner ( 1986 )


Bennion v. Commissioner ( 1987 )


Gibson v. United States ( 1991 )


Walsh v. United States ( 1981 )


Louis E. Roszkos and Vivian L. Roszkos v. Commissioner of Internal Revenue ( 1988 )


Richardson v. Commissioner ( 1998 )


ESTATE OF BISKIS v. COMMISSIONER ( 2001 )


Mulvania v. Commissioner ( 1983 )


Frieling v. Commissioner ( 1983 )


McKay v. Commissioner ( 1987 )


Bongam v. Comm'r ( 2016 )


Dees v. Comm'r ( 2017 )


St Joseph Lease v. Commissioner, IRS ( 2000 )


Boritz v. United States ( 2010 )