This opinion cited by 26 cases:

Jones v. Commissioner ( 1997 )


Scofield v. Commissioner ( 1997 )


Kaiser v. Commissioner ( 1998 )


Hatcher v. Comm'r ( 2016 )


Elliott v. Commissioner ( 1997 )


Restore, Inc. v. Commissioner ( 1997 )


Bell v. Commissioner ( 1998 )


Mack v. Commissioner ( 1995 )


Scheurer v. Comm'r ( 2017 )


Owens v. Comm'r ( 2017 )


Rutter v. Comm'r ( 2017 )


Terry L. Yaryan & Dorothy H. Yaryan v. Commissioner ( 2018 )


Scallen v. Comm'r ( 2002 )


Bonds v. Comm'r ( 2011 )


Helwig v. Commissioner ( 1999 )


Hanna v. Comm'r ( 2006 )


James C. And Lillian Garner v. Commissioner of Internal Revenue ( 1993 )


Bill McDonald and Richard D. Maynard v. Commissioner of Internal Revenue ( 1997 )


Morris v. Commissioner ( 1996 )


Froehlich v. Commissioner ( 1996 )