This opinion cited by 8 cases:

Hinerfeld v. Commissioner ( 2012 )


Beech Trucking Company, Inc., Arthur Beech, Tax Matters Person v. Commissioner ( 2002 )


HAN v. COMMISSIONER ( 2002 )


ISAAC v. COMMISSIONER ( 2002 )


Parekh v. Comm'r ( 2017 )


Maciel v. Comm'r ( 2004 )


HAGGART v. COMMISSIONER ( 2003 )


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