This opinion cited by 2608 cases:

Spyglass Partners v. Commissioner ( 1995 )


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Estate of Harden v. Commissioner ( 1996 )


May v. Commissioner ( 1996 )


World of Serv. v. Commissioner ( 1995 )


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Russell v. Commissioner ( 1996 )


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Whalley v. Commissioner ( 1996 )


Moore v. Comm'r ( 2010 )


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Kwame Gonkarnue Blah v. Comm'r ( 2011 )


Beecroft v. Commissioner ( 1997 )


Strong v. Commissioner ( 1997 )


Jensen v. Comm'r ( 2010 )


Daniel-Berhe v. Comm'r ( 2013 )