This opinion cited by 348 cases:

Weigman v. Commissioner ( 1967 )


Smith v. Commissioner ( 1970 )


Rubin v. Commissioner ( 1971 )


Smyers v. Commissioner ( 1971 )


Betts v. Commissioner ( 1974 )


Shore v. Commissioner ( 1978 )


REZAZADEH v. COMMISSIONER ( 1996 )


Osterbauer v. Commissioner ( 1995 )


Oregon State Univ. Alumni Ass'n v. Commissioner ( 1996 )


Fleischaker v. Commissioner ( 1999 )


Taha v. United States ( 2022 )


Taha v. United States ( 2022 )


Healey v. United States (In Re Healey) ( 1998 )


LEVY v. COMMISSIONER ( 2001 )


Espaillat v. Comm'r ( 2015 )


Scheurer v. Comm'r ( 2017 )


Rutter v. Comm'r ( 2017 )


Shane Havener & Amy E. Costa v. Commissioner ( 2018 )


Mack v. Commissioner ( 1995 )


Burton L. Spellman and Roslyn Spellman v. Commissioner of Internal Revenue ( 1988 )