This opinion cited by 53 cases:

In Re Hopkins , 192 B.R. 760 ( 1995 )


Estate of Rao v. United States , 987 F. Supp. 249 ( 1997 )


In Re Berg , 407 B.R. 167 ( 2009 )


Ronald A. Davis v. Commissioner , 115 T.C. No. 4 ( 2000 )


Wylie v. Commissioner , 81 T.C.M. 1368 ( 2001 )


Boch v. United States (In Re Boch) , 154 B.R. 647 ( 1993 )


Joseph D. and Wanda S. Lunsford v. Commissioner , 117 T.C. No. 17 ( 2001 )


BARKER v. COMMISSIONER , 83 T.C.M. 1089 ( 2002 )


Lunsford v. Comm'r , 117 T.C. 183 ( 2001 )


Bay Savings Bank v. Internal Revenue Service , 837 F. Supp. 150 ( 1993 )


Lindsay v. Commissioner of Internal Revenue , 82 T.C.M. 816 ( 2001 )


Adams v. Commissioner , 68 T.C.M. 291 ( 1994 )


Davis v. Commissioner , 115 T.C. 35 ( 2000 )