This opinion cited by 20 cases:

In re Dennis ( 1997 )


Dudley B. and La Donna K. Merkel v. Commissioner ( 1997 )


Randolph v. Commissioner ( 2000 )


Florida Progress Corporation and Subsidiaries v. Commissioner ( 2000 )


Best Auto Sales v. Comm'r ( 2002 )


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


Stephen R. and Mary K. Herbel v. Commissioner ( 1996 )


Toberman v. Commissioner ( 2000 )


LEHMUTH v. COMMISSIONER ( 2001 )


RJ Channels, Inc. v. Commissioner ( 2018 )


James C. Cooper & Lorelei M. Cooper v. Commissioner ( 2014 )


Cox v. Commissioner ( 1996 )


SATLIN v. COMMISSIONER ( 2005 )


Diers v. Comm'r ( 2003 )


Griggs v. Comm'r ( 2007 )


Knauss v. Comm'r ( 2005 )


JULICHER v. COMMISSIONER ( 2002 )


Rendall v. Comm'r ( 2006 )


2590 Associates, LLC, 5615 Associates, LLC, as Successor in Interest to, 5615 Associates, LP, Tax Matters Partner v. Commissioner ( 2019 )


Alpert v. Comm'r ( 2014 )