This opinion cited by 80 cases:

ELIAS v. COMMISSIONER ( 2005 )


Melinda Jean Welwood v. Commissioner ( 2019 )


Lepordo v. Comm'r ( 2008 )


Marzullo v. Comm'r ( 2013 )


Howerter v. Comm'r ( 2014 )


Morello v. Comm'r ( 2004 )


Knorr v. Comm'r ( 2004 )


GRIFFIN v. COMMISSIONER ( 2005 )


Fumitake Nishi & Sachiyo Nishi v. Commissioner ( 2019 )


Phemister v. Comm'r ( 2009 )


John E. Rogers & Frances L. Rogers v. Commissioner ( 2020 )


Hudson v. Comm'r ( 2017 )


Harris v. Comm'r ( 2017 )


Nihiser v. Comm'r ( 2008 )


Zelasko v. Comm'r ( 2014 )


Jackson v. Comm'r ( 2014 )


Panetta v. Comm'r ( 2015 )


Minix v. Comm'r ( 2015 )


Arobo v. Comm'r ( 2016 )


Colleen Michelle Leith, and Oraine J. Leith, Intervenor v. Commissioner ( 2020 )