This opinion cited by 56 cases:

Law Offices -- Richard Ashare, P.C. v. Commissioner ( 1999 )


Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner ( 2023 )


Rahall v. Comm'r ( 2011 )


Yarbrough Oldsmobile Cadillac v. Commissioner ( 1995 )


Peter E. Hendrickson & Doreen M. Hendrickson v. Commissioner ( 2019 )


Ward v. Comm'r ( 2013 )


GREGORY v. COMMISSIONER ( 1997 )


Butler v. Comm'r ( 2002 )


Simco Auto. Pump Co. v. Commissioner ( 1999 )


Daniel v. Commissioner ( 1997 )


Lenzen v. Comm'r ( 2005 )


Haney v. Comm'r ( 2007 )


Compact Equip. Co. v. Commissioner ( 1999 )


Ballard v. Comm'r ( 2017 )


Knowles v. Comm'r ( 2017 )


Ericson v. Comm'r ( 2016 )