This opinion cited by 14 cases:

Seifu Hailu Ragassa v. Comm'r ( 2009 )


Hodel v. Commissioner ( 1996 )


Ernesto P. Patacsil & Marilyn E. Patacsil ( 2023 )


Rood v. Commissioner ( 1996 )


Martin v. Comm'r ( 2011 )


Cleo Perfume v. Commissioner ( 1998 )


Reed v. Comm'r ( 2017 )


Richard Bryan Jackson & Nora Irene Jackson v. Commissioner ( 2018 )


Donald S. Ahaiwe ( 2023 )


Daniel Smethers v. Commissioner ( 2018 )


Rios v. Comm'r ( 2012 )


EDWARDS v. COMMISSIONER ( 2002 )


ROBERTS v. COMMISSIONER ( 2002 )


Streiffert v. Comm'r ( 2014 )