This opinion cited by 128 cases:

David W. Stell, Kathleen Stell v. Commissioner of Internal Revenue ( 1993 )


Randall S. Goulding and Robyn L. Goulding v. Commissioner of Internal Revenue ( 1991 )


Commissioner v. Groetzinger ( 1987 )


Paul D. Martyr, Crista L. Martyr v. Commissioner of Internal Revenue ( 1993 )


Utah Jojoba I Research v. Commissioner ( 1998 )


Cactus Wren Jojoba, Ltd. v. Commissioner ( 1997 )


H & M, Inc. v. Comm'r ( 2012 )


Ghose v. Comm'r ( 2008 )


Altman v. Comm'r ( 2008 )


Piszczek v. Commissioner ( 1998 )


Fawson v. Commissioner ( 2000 )


CARMENA v. COMMISSIONER ( 2001 )


CHRISTENSEN v. COMMISSIONER ( 2001 )


SERFUSTINI v. COMMISSIONER ( 2001 )


Investment Eng'rs v. Commissioner ( 1996 )


Chief Indus. v. Comm'r ( 2004 )


Gentile v. Commissioner ( 1975 )


Goodwin v. Commissioner ( 1980 )


Groetzinger v. Commissioner ( 1984 )


Johnsen v. Commissioner ( 1984 )