This opinion cited by 40 cases:

John A. Maher and Madeline K. Maher v. Commissioner of Internal Revenue , 680 F.2d 91 ( 1982 )


Fay v. Helvering , 120 F.2d 253 ( 1941 )


Thomas O. Campbell, and Mary F. Campbell v. Commissioner of Internal Revenue , 504 F.2d 1158 ( 1974 )


James E. Cox and Christine D. Cox v. United States , 537 F.2d 1066 ( 1976 )


Rosenberg v. Commisssioner of Internal Revenue , 198 F.2d 46 ( 1952 )


Glenn Ross Smith v. Commissioner of Internal Revenue , 608 F.2d 321 ( 1979 )


Thebaut v. Commissioner , 47 T.C.M. 400 ( 1983 )


Rountree v. Commissioner , 27 T.C.M. 810 ( 1968 )


Alphonso v. Comm'r , 112 T.C.M. 12 ( 2016 )


Hovhannissian v. Commissioner , 74 T.C.M. 752 ( 1997 )


Taghadoss v. Comm'r , 2008 Tax Ct. Summary LEXIS 49 ( 2008 )


Greif v. Comm'r , 2009 Tax Ct. Summary LEXIS 18 ( 2009 )


United States v. Ann E. Lattimore , 353 F.2d 379 ( 1965 )


Rudolf Lewis Hoppe and Ann Erna Hoppe v. Commissioner of Internal Revenue , 354 F.2d 988 ( 1966 )


Estate of Wood v. Commissioner , 50 T.C.M. 1232 ( 1985 )


Adams v. Commissioner , 36 T.C.M. 1219 ( 1977 )


Kovachevich v. Comm'r , 2007 Tax Ct. Summary LEXIS 186 ( 2007 )


Hayutin v. Commissioner , 31 T.C.M. 509 ( 1972 )


Wideman v. Comm'r , 2015 Tax Ct. Summary LEXIS 60 ( 2015 )


Dvorkovitz v. Commissioner , 25 T.C.M. 43 ( 1966 )