This opinion cited by 14 cases:

MacDonald v. Comm'r ( 2009 )


Nutrition Formulators, Inc. v. Comm'r ( 2016 )


Medical Transportation Management Corporation v. Commissioner ( 2006 )


Central Reserve Life Corporation and Subsidiaries v. Commissioner ( 1999 )


Estate of Eleanor R. Gerson, Allan D. Kleinman v. Commissioner ( 2006 )


MacDonald v. Comm'r ( 2009 )


Tutor-Saliba Corporation, A California Corporation v. Commissioner ( 2000 )


Edward A. Robinson III and Diana R. Robinson v. Commissioner ( 2002 )


BROWN v. COMMISSIONER ( 2004 )


Llwellyn Greene-Thapedi v. Commissioner ( 2006 )


Maranto v. Commissioner ( 1997 )


Hefti v. Commissioner ( 1993 )


BEST LIFE ASSUR. CO. v. COMMISSIONER ( 2000 )


ISHLER v. COMMISSIONER ( 2002 )