This opinion cited by 26 cases:

McCoy v. Commissioner ( 1997 )


SHAW v. COMMISSIONER ( 2002 )


In Touch Props., LLC v. Comm'r ( 2007 )


Dunn v. Comm'r ( 2010 )


Harmon v. Comm'r ( 2007 )


Fowler v. Comm'r ( 2002 )