This opinion cited by 22 cases:

Backstrom v. Commissioner ( 1997 )


Kees v. Commissioner ( 1999 )


Ketler v. Comm'r ( 1999 )


Fisher v. Commissioner ( 1997 )


Talmage v. Commissioner ( 1996 )


Emma R. Dorl v. Commissioner of Internal Revenue ( 1974 )


Harvey v. Commissioner ( 1997 )


GAF Corporation and Subsidiaries v. Commissioner ( 2000 )


Schmidt v. Commissioner ( 1996 )


Richard T. and Margie Wagner v. Commissioner ( 2002 )


Llwellyn Greene-Thapedi v. Commissioner ( 2006 )


NT, Inc. d.b.a. Natures Touch v. Commissioner ( 2006 )


Becker Holding Corp. v. Comm'r ( 2004 )


Nordbrock v. Comm'r ( 2002 )


Dorl v. Commissioner ( 1973 )


Vigon v. Comm'r ( 2017 )


Bradbury v. Commissioner ( 1996 )


M.J. Wood Assocs. v. Commissioner ( 1998 )


Hanashiro v. Commissioner ( 1999 )


Gross v. Comm'r ( 2008 )