This opinion cited by 61 cases:

Clajon Gas Co., L.P., Aquila Gas Pipeline Corp., Tax Matters Partner v. Commissioner ( 2002 )


Xilinx Inc. and Subsidiaries v. Commissioner ( 2005 )


Coastal Petroleum Refiners, Inc. v. Commissioner ( 1990 )


John F. And Tracy L. Barford, Marcus R. Messman, Davis W. Messman, and Stephen A. Messman v. Commissioner of Internal Revenue ( 1999 )


James R. Dixon v. Commissioner ( 2013 )


Kreidle v. Department of the Treasury, Internal Revenue Service (In Re Kreidle) ( 1992 )


Franklin v. Comm'r ( 2016 )


Kartrude v. Commissioner ( 1988 )


Rollins v. Commissioner ( 1993 )


Iles v. Commissioner ( 1998 )


PELAYO-ZABALZA v. COMMISSIONER ( 2002 )


Spurlock v. Comm'r ( 2003 )


Brunner v. Comm'r ( 2004 )


RYAN v. COMMISSIONER ( 2005 )


Brooks v. Comm'r ( 2007 )


Davenport v. Comm'r ( 2009 )


Jonathan Zuhovitzky & Esther Zuhovitzky v. Commissioner ( 2018 )


Schroeder v. Commissioner ( 1989 )


Camara v. Comm'r ( 2017 )


Ibrahim v. Comm'r ( 2014 )