This opinion cited by 27 cases:

Analog Devices v. Comm'r ( 2016 )


Kelley v. Commissioner ( 1959 )


Peat Oil & Gas Assocs. v. Commissioner ( 1993 )


Estate of Clack v. Commissioner ( 1996 )


Trout v. Comm'r ( 2008 )


James H. Swanson and Josephine A. Swanson v. Commissioner ( 1996 )


Estate of Willis Edward Clack, Marshall & Ilsley Trust Company, Co-Personal Representative, and Richard E. Clack, Co-Personal Representative v. ... ( 1996 )


Galedrige Constr. v. Commissioner ( 1997 )


William A. Stewart v. Commissioner ( 2006 )


David W. Trout v. Commissioner ( 2008 )


Edward A. Robinson III and Diana R. Robinson v. Commissioner ( 2002 )


David Bruce Billings v. Commissioner ( 2006 )


Tigers Eye Trading, LLC v. Comm'r ( 2012 )


Bayer v. Commissioner ( 1992 )


Benson v. Cir ( 2009 )


Roy v. Commissioner ( 1970 )


David W. Tice ( 2023 )


Helstoski v. Comm'r ( 1990 )


Klieger v. Commissioner ( 1992 )


Austin v. Commissioner ( 1997 )