This opinion cited by 14 cases:

The United States of America v. Martin Lemlich , 418 F.2d 212 ( 1970 )


United States v. Bob Golden , 786 F.2d 1167 ( 1986 )


Kerr v. Commissioner , 68 T.C.M. 1267 ( 1994 )


United States v. John J. Fahey , 411 F.2d 1213 ( 1969 )


United States v. Day Drew Luttrell , 612 F.2d 396 ( 1980 )


United States v. Jasper , 352 F. Supp. 254 ( 1972 )


Van Heemst v. Commissioner , 72 T.C.M. 26 ( 1996 )


Gruber v. Commissioner , 69 T.C.M. 2718 ( 1995 )


Estate of Spencer v. Commissioner , 52 T.C.M. 353 ( 1986 )


Stout v. Commissioner , 51 T.C.M. 510 ( 1986 )


Tipton v. Commissioner , 68 T.C.M. 1478 ( 1994 )


Tschudy v. Commissioner , 66 T.C.M. 1461 ( 1993 )


Powerstein v. Comm'r , 102 T.C.M. 497 ( 2011 )


Fowler v. Commissioner , 53 T.C.M. 373 ( 1987 )