This opinion cited by 19 cases:

Boyd v. Comm'r ( 2013 )


Fox v. Commissioner ( 1996 )


Gerald A. and Henrietta v. Rauenhorst v. Commissioner ( 2002 )


MOORE v. COMMISSIONER ( 2001 )


King v. Commissioner ( 1987 )


Bilzerian v. Comm'r ( 2012 )


Solucorp, Ltd. v. Comm'r ( 2013 )


Milward Corp. v. Commissioner ( 1996 )


Solution Plus, Inc. v. Comm'r ( 2008 )


Rebecca A. Roberts & Rick R. Roberts v. Commissioner ( 2019 )


Shanley v. Comm'r ( 2009 )


Halper v. Commissioner ( 1997 )


WODARCZYK v. COMMISSIONER ( 2002 )


Lindsay v. Commissioner of Internal Revenue ( 2001 )


Baker v. Comm'r ( 2001 )


Hawk v. Comm'r ( 2012 )


Shepherd v. Commissioner ( 1997 )


Brown v. Commissioner ( 1996 )


Mayhugh v. Comm'r ( 2014 )