This opinion cited by 54 cases:

DKD Enters. v. Comm'r ( 2011 )


DeSantis v. Commissioner ( 1997 )


Martin v. Commissioner ( 1997 )


LITTLE v. COMMISSIONER ( 1996 )


King v. Commissioner ( 1995 )


Burris v. Commissioner ( 2001 )


Nordloh v. Comm'r ( 2017 )


Jondahl v. Comm'r ( 2005 )


Matthews v. Commissioner ( 1995 )


Eyefull Inc. v. Commissioner ( 1996 )


Shackelford v. Commissioner ( 1995 )


Moore v. Comm'r ( 2013 )


Lakeisha Degourville ( 2022 )


kenco-restaurants-inc-98-2416-k-k-restaurants-inc-98-2417-tiffin ( 2000 )


Spencer D. Stewart, Et Ux. v. Commissioner of Internal Revenue ( 1983 )


Wilson v. Commissioner ( 1996 )


Condello v. Commissioner ( 1998 )


SDI Netherlands B v. f.k.a. SDI International B v. v. Commissioner ( 1996 )


Summit Sheet Metal Co. v. Commissioner ( 1996 )


Harvey v. Commissioner ( 1997 )