This opinion cited by 11 cases:

Hillman v. Comm'r ( 2014 )


HART v. COMMISSIONER ( 2001 )


Levi v. Comm'r ( 2015 )


Shannon v. Comm'r ( 2006 )


Olpin v. Commissioner ( 1999 )


Mohamed v. Comm'r ( 2013 )


Sullivan v. Comm'r ( 2017 )


Chapman Glen Limited v. Commissioner ( 2013 )


Agri-Cal Venture Assocs. v. Commissioner ( 2000 )


Reifler v. Comm'r ( 2015 )


Scenic Trust, Dennis Simpson, Special Trustee, Petitioner(s) ( 2023 )