This opinion cited by 9 cases:

Schwersensky v. Comm'r ( 2006 )


Smith v. Comm'r ( 2004 )


Mitchell v. Comm'r ( 2005 )


Curci v. Comm'r ( 2005 )


Moore v. Comm'r ( 2007 )


Higginbotham v. Comm'r ( 2005 )


Estate of Allison v. Comm'r ( 2008 )


Downey v. Comm'r ( 2005 )


Kernan v. Comm'r ( 2014 )