This opinion cited by 18 cases:
Sorrentino v. Internal Revenue Service , 383 F.3d 1187 ( 2004 )
Phila Marine v. Comm IRS ( 2008 )
George K. Drake and Charlene C. Drake v. Commissioner of Internal Revenue Service , 554 F.2d 736 ( 1977 )
Eric Clarkson v. Commissioner of Internal Reven , 664 F. App'x 265 ( 2016 )
milton-berger-and-ruth-k-berger-deceased-v-commissioner-of-internal , 404 F.2d 668 ( 1968 )
Isobel Berry Culp v. Commissioner of Internal Revenue ( 2023 )
Brian Miller v. United States , 784 F.2d 728 ( 1986 )
Sam G. Brown v. George O. Lethert, District Director of Internal Revenue , 360 F.2d 560 ( 1966 )
Hess v. Commissioner , 57 T.C.M. 1224 ( 1989 )
Salazar v. Commissioner , 40 T.C.M. 1265 ( 1980 )
Estate of McKaig v. Commissioner , 51 T.C. 331 ( 1968 )
Rogers v. Commissioner , 57 T.C. 711 ( 1972 )
Shelton v. Commissioner , 63 T.C. 193 ( 1974 )
Wagner v. United States , 473 F. Supp. 276 ( 1979 )
Wood v. Commissioner , 41 T.C. 593 ( 1964 )
Malekzad v. Commissioner , 76 T.C. 963 ( 1981 )
Sylvan v. Commissioner , 65 T.C. 548 ( 1975 )
Higby v. Commissioner , 32 T.C.M. 836 ( 1973 )