This opinion cited by 23 cases:

LEE v. COMMISSIONER ( 2002 )


Bingham v. Commissioner ( 1998 )


O'Bryon v. Commissioner ( 2000 )


Brenner v. Comm'r ( 2004 )


Howard v. Comm'r ( 2005 )


Richardson v. Comm'r ( 2005 )


Gibbs v. Comm'r ( 2006 )


HOLLINGSWORTH v. COMMISSIONER ( 2001 )


BARNARD v. COMMISSIONER ( 2001 )


WHEELIS v. COMMISSIONER ( 2002 )


McGee v. Commissioner ( 2000 )


Nino v. Comm'r ( 2009 )


Penland v. Comm'r ( 2011 )


Fitzpatrick v. Commissioner ( 1995 )


Perkins v. Comm'r ( 2011 )


Rinn v. Comm'r ( 2004 )


RUOCCO v. COMMISSIONER ( 2002 )


IHLENFELDT v. COMMISSIONER ( 2001 )


Kornhauser v. Comm'r ( 2013 )


Unger v. Commissioner ( 2000 )