This opinion cited by 38 cases:

Salem v. Comm'r ( 1998 )


Gateway Hotel Partners, LLC v. Comm'r ( 2014 )


Luiz v. Commisioner ( 2004 )


O'Neal v. Comm'r ( 2016 )


Welch v. Comm'r ( 2012 )


Rebecca Jo Reser v. Commissioner of Internal Revenue ( 1997 )


Bohannon v. Commissioner ( 1997 )


Wise v. Commissioner ( 1997 )


Robert and Kimberly Broz v. Commissioner ( 2011 )


Hafiz v. Commissioner ( 1998 )


Mel T. Nelson v. Commissioner ( 1998 )


JONES v. COMMISSIONER ( 1997 )


Hargis v. Comm'r ( 2016 )


Estate of Bean v. Commissioner ( 2000 )


Guerrero v. Commissioner ( 2001 )


Framatome Connectors USA, Inc. v. Commissioner ( 2002 )


Power v. Comm'r ( 2016 )


Phillips v. Comm'r ( 2017 )


Keith A. Tucker & Laura B. Tucker v. Commissioner ( 2017 )


Briggs v. Commissioner ( 2000 )