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 )