This opinion cited by 63 cases:

Clinton v. Comm'r ( 2010 )


Hospital Corporation of America and Subsidiaries v. Commissioner ( 1996 )


Chamberlain v. Comm'r ( 2007 )


McGaughy v. Comm'r ( 2010 )


White v. Comm'r ( 2010 )


Flynn v. Commissioner ( 2000 )


Bragg v. Comm'r ( 2010 )


Webb v. Comm'r ( 2007 )


Wilder v. Comm'r ( 2006 )


James E. Redlark and Cheryl L. Redlark v. Commissioner ( 1996 )


Mordkin v. Commissioner ( 1996 )


Hospital Corporation of America and Subsidiaries v. Commissioner ( 1996 )


Paulson v. Commissioner ( 1996 )


Square D Company and Subsidiaries v. Commissioner ( 1997 )


Greenberg Brothers Partnership 4, a.k.a. Breathless Associates, Richard M. Greenberg, Tax Matters Partner v. Commissioner ( 1998 )


P.D.B. Sports, Ltd., Bowlen Sports, Inc., Tax Matters Partner v. Commissioner ( 1997 )


Manalo v. Comm'r ( 2012 )


Jablonski v. Commissioner ( 1998 )


Neal v. Commissioner ( 1999 )


Herbert C. Elliott v. Commissioner ( 1999 )