This opinion cited by 50 cases:

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Tolve v. Commissioner IRS ( 2002 )


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Celestin v. Comm'r ( 2006 )


FPL Group, Inc. v. Comm'r ( 2008 )


Donald Feldman and Patricia Feldman, A/K/A Patsy Jane Feldman v. Commissioner of Internal Revenue ( 1994 )


Benham v. Commissioner ( 2000 )


Ruben A. Villa-Ignacio & Zenaida A. Villa-Ignacio v. Commissioner ( 2014 )


John E. Rogers & Frances L. Rogers v. Commissioner ( 2018 )


Randy McRae & Shelby McRae v. Commissioner ( 2019 )


Randy McRae & Shelby McRae v. Commissioner ( 2019 )


KANTOR v. COMMISSIONER ( 1997 )


Robert and Kimberly Broz v. Commissioner ( 2011 )


Streck v. Commissioner ( 1997 )


Estate of Severt v. Commissioner ( 1998 )


Evans v. Commissioner ( 1999 )


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