This opinion cited by 29 cases:

Matthews v. Commissioner ( 1995 )


Jerry and Patricia A. Dixon v. Commissioner ( 2009 )


Kline v. Commissioner ( 1996 )


Brian G. Takaba v. Commissioner ( 2002 )


Talmage v. Commissioner ( 1996 )


Harvey v. Commissioner ( 1997 )


The Nis Family Trust v. Commissioner ( 2000 )


Shirley L. Johnson v. Commissioner ( 2001 )


Edwards v. Comm'r ( 2003 )


Smith v. Comm'r ( 2004 )


Powell v. Comm'r ( 2009 )


Casey v. Comm'r ( 2004 )


Hongsermeier v. Comm'r ( 2009 )


Trumbly v. Comm'r ( 2015 )


Brown v. Commissioner ( 1997 )


Brodman v. Comm'r ( 2003 )


Shirley L. Johnson v. Commissioner of Internal Revenue ( 2002 )


Johnson, Shirley L. v. CIR ( 2002 )


Leonard L. Best & Evelyn R. Best v. Commissioner ( 2014 )


Doudney v. Comm'r ( 2005 )