This opinion cited by 33 cases:

benedict-oil-company-a-delaware-corporation-and-benedict-i-lubell-as , 582 F.2d 544 ( 1978 )


United States v. John Val Browning , 630 F.2d 694 ( 1980 )


Ann Hansen v. Patricia Roberts Harris, Secretary of Health, Education and Welfare , 619 F.2d 942 ( 1980 )


Union Equity Cooperative Exchange v. Commissioner of Internal Revenue , 481 F.2d 812 ( 1973 )


United States v. Gutierrez-Gonzalez , 184 F.3d 1160 ( 1999 )


atlantic-richfield-company-v-walter-j-hickel-secretary-of-the-interior , 432 F.2d 587 ( 1970 )


Frank's Casing Crew & Rental Tools v. Commisioner , 72 T.C.M. 611 ( 1996 )


FERREIRA v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 274 ( 2001 )


WEST v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 30 ( 2002 )


Ettinger, Leonard L., Trustee in Bankruptcy of John S. Milne, Inc. v. Central Penn National Bank , 634 F.2d 120 ( 1980 )


Michele Portmann, Doing Business as Grafica, an Individual v. United States , 674 F.2d 1155 ( 1982 )


First Nat. Bank of Skokie v. Village of Skokie , 85 Ill. App. 2d 326 ( 1967 )


Philip Milestone v. Green Tree Corp., a Maryland Corporation , 286 F.2d 258 ( 1961 )


Goldberg v. Weinberger , 411 F. Supp. 88 ( 1976 )


McGEE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 101 ( 2002 )


Carlson v. Comm'r , 2008 Tax Ct. Summary LEXIS 34 ( 2008 )


Frank Sawyer Trust of May 1992, Transferee, Carol S. Parks, Trustee v. Commissioner , 133 T.C. No. 3 ( 2009 )


Oak Knoll Cellar v. Commissioner , 68 T.C.M. 412 ( 1994 )


Merchants Nat'l Bank v. Commissioner , 34 T.C.M. 1030 ( 1975 )


Jason Hommel v. Commissioner , 2020 T.C. Memo. 4 ( 2020 )