This opinion cited by 348 cases:

Shizuko Yamamoto Hirotoshi Yamamoto v. Commissioner Internal Revenue Service ( 1992 )


Commissioner v. Groetzinger ( 1987 )


Plante v. United States ( 1963 )


Metzker v. Department of Revenue ( 1971 )


Crystal Comm., Inc. v. Dept. of Rev. ( 2008 )


Malone v. Commissioner ( 1996 )


Heritage Org., LLC v. Comm'r ( 2011 )


Scofield v. Commissioner ( 1997 )


Kaiser v. Commissioner ( 1998 )


Haury v. Comm'r ( 2012 )


Estate of Stangeland v. Comm'r ( 2010 )


Shea v. Commissioner ( 2000 )


Poppe v. Comm'r ( 2015 )


Hatcher v. Comm'r ( 2016 )


Grothues v. Comm'r ( 2002 )


Lender Management, LLC, Marvin K. Lender Revocable Trust, Tax Matters Partner v. Commissioner ( 2017 )


FIELD v. COMMISSIONER ( 2005 )


Jeddeloh v. Department of Revenue ( 1977 )


Myers v. Commissioner ( 1964 )


Yanow v. Commissioner ( 1965 )