This opinion cited by 1423 cases:

Cramer v. Commissioner ( 2000 )


Mandel v. Commissioner ( 1954 )


Bouck v. Commissioner ( 1975 )


Estate of Holdeen v. Commissioner ( 1975 )


Enos v. Comm'r ( 2004 )


Baker v. Commissioner ( 1983 )


Hickey v. Comm'r ( 2003 )


Morse v. Comm'r ( 2003 )


Healthestate, LLC v. United States ( 2020 )


Nicklaus v. Comm'r ( 2005 )


Cordero v. Commissioner ( 1991 )


RESIDENTIAL MGMT. SERVS. TRUST v. COMMISSIONER ( 2001 )


Fausner v. Commissioner ( 1993 )


Clymer v. Commissioner ( 1984 )


Pert v. Commissioner ( 1995 )


Piazza v. Commissioner ( 1985 )


Klein v. Commissioner ( 1984 )


Marx v. Commissioner ( 1949 )


Freytag v. Commissioner ( 1998 )


Feneley v. Commissioner ( 1975 )