This opinion cited by 19 cases:

James R. Matheson v. Commissioner of Internal Revenue Service ( 1993 )


Joseph v. Commissioner ( 1996 )


Blondheim v. Comm'r ( 2006 )


Crist v. United States (In Re Crist) ( 1988 )


Frank Berritto and Estate of Dana Berritto, Frank Berritto ( 2022 )


KANTOR v. COMMISSIONER ( 1997 )


Clayton v. Comm'r ( 2009 )


Evelyn B. Block v. Commissioner ( 2003 )


SARNI v. COMMISSIONER ( 2005 )


Christian Renee Evert ( 2022 )


Hansen v. Comm'r ( 2007 )


McGee v. Commissioner ( 1997 )


Catlow v. Comm'r ( 2007 )


Hartland Mgmt. Servs. v. Comm'r ( 2015 )


Agri-Cal Venture Assocs. v. Commissioner ( 2000 )


SZASZ v. COMMISSIONER ( 2004 )


Mathia v. Comm'r ( 2009 )


Green Gas Del. Statutory Trust v. Comm'r ( 2015 )


LAWLESS v. COMMISSIONER ( 2005 )