This opinion cited by 652 cases:

Gail Vento, LLC v. United States , 595 F. App'x 170 ( 2014 )


Patricia P. Kean v. Commissioner of Internal Revenue, Robert W. Kean, III v. Commissioner of Internal Revenue , 407 F.3d 186 ( 2005 )


Commissioner v. Groetzinger , 107 S. Ct. 980 ( 1987 )


Commissioner v. Sunnen , 68 S. Ct. 715 ( 1948 )


Cottage Savings Assn. v. Commissioner , 111 S. Ct. 1503 ( 1991 )


la-verne-schulz-and-barbara-schulz-v-commissioner-of-internal-revenue-la , 686 F.2d 490 ( 1982 )


Setty Gundanna and Prabhavathi Katta Viralam v. Commissioner , 136 T.C. 151 ( 2011 )


Henderson v. Department of Revenue , 1972 Ore. Tax LEXIS 23 ( 1972 )


Pacificare Health Systems, Inc. v. Dept. of Rev. , 19 Or. Tax 460 ( 2008 )


Doose v. Comm'r , 99 T.C.M. 1088 ( 2010 )


Natkunanathan v. Comm'r , 99 T.C.M. 1071 ( 2010 )


Yoshihara v. Commissioner , 78 T.C.M. 789 ( 1999 )


Alexander v. Comm'r , 106 T.C.M. 198 ( 2013 )


Gateway Hotel Partners, LLC v. Comm'r , 107 T.C.M. 1023 ( 2014 )


Gerald A. and Henrietta v. Rauenhorst v. Commissioner , 119 T.C. No. 9 ( 2002 )


Kuhns v. State Tax Commission , 223 Or. 547 ( 1960 )


Mayo Foundation for Medical Education & Research v. United States , 503 F. Supp. 2d 1164 ( 2007 )


Caruth v. United States , 688 F. Supp. 1129 ( 1987 )


Mannon v. Commissioner , 6 T.C. 1174 ( 1946 )


Wheelock v. Commissioner , 7 T.C. 98 ( 1946 )