This opinion cited by 15 cases:

Martin v. Commissioner, IRS ( 2002 )


Pace v. Commissioner ( 2000 )


LAH v. COMMISSIONER ( 2003 )


Ronald C. Bachner v. Commissioner ( 1997 )


BankAmerica Corporation, as successor in interest to Continental Bank Corporation, as successor in interest to Continental Illinois Corporation v. ... ( 1997 )


Winn-Dixie Stores, Inc. and Subsidiaries v. Commissioner ( 1998 )


Estate of Algerine Allen Smith, James Allen Smith v. Commissioner ( 2004 )


Llwellyn Greene-Thapedi v. Commissioner ( 2006 )


R. Dan Allen v. Commissioner of Internal Revenue ( 1994 )


Estate of Posner v. Comm'r ( 2004 )


Estate of Wilson v. Commissioner ( 1999 )


Estate of Hinz v. Commissioner ( 2000 )


Israel v. Comm'r ( 2003 )


Brodersen v. Comm'r ( 2016 )


Beane v. Comm'r ( 2009 )