This opinion cited by 300 cases:

Mylander v. Comm'r ( 2014 )


William C. Lewis v. Commissioner of Internal Revenue ( 1991 )


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


Gaffney v. Comm'r ( 2010 )


Dudley B. and La Donna K. Merkel v. Commissioner ( 1997 )


Richard Leo Warbus v. Commissioner ( 1998 )


Brickman v. Commissioner ( 1998 )


Richard D. Frazier and Yvonne Frazier v. Commissioner ( 1998 )


Parker Props. Joint Venture v. Commissioner ( 1996 )


Randolph v. Commissioner ( 2000 )


Coppertino v. Comm'r ( 2006 )


VIOLETTE v. COMMISSIONER ( 2002 )


ROBBINS v. COMMISSIONER ( 2006 )


ARMSTRONG v. COMMISSIONER ( 2003 )


Erickson Post Acquisition, Inc. v. Comm'r ( 2003 )


Wyatt v. Comm'r ( 2015 )


Mylander v. Comm'r ( 2015 )


ELLIS v. COMMISSIONER ( 2005 )


Lloyd v. Epartment of Revenue, Tc-Md 070596d (or.tax 5-8-2008) ( 2008 )


Hurley v. TCF Banking & Savings, F.A. ( 1987 )