This opinion cited by 33 cases:

Zambakian v. Commissioner ( 1986 )


Mayer v. Commissioner ( 1994 )


Michelson v. Commissioner ( 1990 )


Hart v. Commissioner ( 1997 )


Steffler v. Commissioner ( 1995 )


Asch v. Commissioner ( 1986 )


Walker v. Commissioner ( 1990 )


Arberg v. Comm'r ( 2007 )


Nelson v. Comm'r ( 2013 )


Nehus v. Commissioner ( 1994 )


Arkansas Best Corp. v. Commissioner ( 1984 )


Gundotra v. Commissioner ( 1995 )


CHOW v. COMMISSIONER ( 2006 )