This opinion cited by 56 cases:

O'Rourke v. Commissioner ( 1997 )


Mark W. May and Cynthia R. May v. Commissioner ( 2011 )


Garcia v. Comm'r ( 2012 )


Muhich v. Commissioner ( 1999 )


Evans v. Comm'r ( 2010 )


Zamzam v. Commissioner ( 2000 )


BECK v. COMMISSIONER ( 2001 )


Theodore Souris, P.C. v. Commissioner ( 1996 )


Heckler v. Commissioner ( 1998 )


Bennett v. Commissioner ( 1997 )


Palmarini Inc. ( 2022 )


Pau v. Commissioner ( 1997 )


Joens v. Commissioner ( 1997 )


Estate of Rogers v. Commissioner ( 1999 )


Estate of Devlin v. Commissioner ( 1999 )


Plotkin v. Comm'r ( 2011 )


Transupport, Inc. v. Comm'r ( 2015 )


Katucha J. Dorval & Romane G. Dorval v. Commissioner ( 2018 )


Rice v. Commissioner ( 1999 )


Fuller v. Comm'r ( 2007 )