This opinion cited by 12 cases:

Johnston v. Commissioner ( 1997 )


MCGRATH v. COMMISSIONER ( 2002 )


Shirley v. Comm'r ( 2004 )


BETTENCOURT v. COMMISSIONER ( 2005 )


Saunders v. Comm'r ( 2010 )


Figures v. Comm'r ( 2012 )


Terrell v. Comm'r ( 2016 )


Phuong Pham v. Comm'r ( 2016 )


Advo, Inc. & Subsidiaries v. Commissioner ( 2013 )


ADVO, Inc. & Subsidiaries v. Commissioner ( 2013 )


Sleiman v. Commissioner ( 1997 )


Martin v. Comm'r ( 2017 )