This opinion cited by 22 cases:

Cooper River Office Bldg. Assocs. v. Commissioner ( 1996 )


Taras v. Commissioner ( 1997 )


Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal Revenue ( 1986 )


Morrissey v. Comm'r ( 2009 )


Kathy A. King v. Commissioner ( 2001 )


Harvey Jacobson and Marcia Jacobson v. Commissioner of Internal Revenue ( 1990 )


Rowe v. Comm'r ( 2001 )


Sullivan v. Commissioner ( 1998 )


Brennan v. Commissioner ( 1997 )


Epic Assocs. 84-Iii v. Comm'r ( 2001 )


in-re-mdl-731-tax-refund-litigation-of-organizers-and-promoters-of ( 1993 )


Cramer v. Commissioner ( 2000 )


Trupp v. Comm'r ( 2012 )


Irwin Gordon & Felice S. Gordon v. Commissioner of Internal Revenue, Samuel Miller and Rose Miller v. Commissioner of Internal Revenue ( 1985 )


pleasant-summit-land-corporation-in-88-1373-v-commissioner-of-internal ( 1988 )


Holmes v. Commissioner ( 1997 )


Perry v. Commissioner ( 1997 )


Brannon v. Commissioner ( 2000 )


Hill v. Comm'r ( 2006 )


Barker v. Comm'r ( 2012 )