This opinion cited by 70 cases:

Rosenberg v. Commissioner ( 1987 )


Chung v. Commissioner ( 1986 )


Moore v. Commissioner ( 1989 )


Estate of Cook v. Commissioner ( 1993 )


I-Tech R&D Ltd. Pshp. v. Commissioner ( 2001 )


Estate of Kanter v. Comm'r ( 2007 )


Diamond v. Commissioner ( 1989 )


Universal Research & Dev. Partnership No. 1 v. Commissioner ( 1991 )


Dutton v. Commissioner ( 1990 )


LDL Research & Dev. II v. Commissioner ( 1995 )


Scientific Measurement Systems I, Ltd. v. Commissioner ( 1991 )


Haskell v. Commissioner ( 1986 )


Active Lipid Dev. Partners, Ltd. v. Commissioner ( 1991 )


Research Two Ltd. Partnership v. Commissioner ( 2000 )


Brown v. Commissioner ( 1989 )


Grindle v. Commissioner ( 1993 )


Hattier v. Commissioner ( 1990 )


Lumenetics ( 1992 )


United Fibertech, Ltd. v. Commissioner ( 1991 )


IMPACT RESEARCH CORP. v. COMMISSIONER ( 2002 )