This opinion cited by 67 cases:

Robert P. Warmington Loring P. Warmington v. Commissioner, Internal Revenue Service ( 1993 )


Estate of Silvio Ravetti, Deceased, Donna Irene Logan v. Commissioner, Internal Revenue Service ( 1994 )


Patricia B. Farr v. Commissioner of Internal Revenue Service ( 1994 )


Hom v. Commissioner ( 2016 )


Estate of Rickman v. Commissioner ( 1995 )


Bauman v. Commissioner ( 1996 )


Gerdau MacSteel, Inc. & Affiliated Subsidiaries v. Commissioner ( 2012 )


Ghose v. Comm'r ( 2008 )


Banister v. Comm'r ( 2008 )


Altman v. Comm'r ( 2008 )


Fawson v. Commissioner ( 2000 )


CARMENA v. COMMISSIONER ( 2001 )


Rogers v. Comm'r ( 2005 )


CHRISTENSEN v. COMMISSIONER ( 2001 )


SERFUSTINI v. COMMISSIONER ( 2001 )


Investment Eng'rs v. Commissioner ( 1996 )


Whittington v. Commissioner ( 1999 )


Bourekis v. Comm'r ( 1998 )


Robnett v. Commissioner ( 2001 )


Lewin v. Commissioner ( 2003 )