This opinion cited by 100 cases:

Marretta v. Commissioner IRS , 168 F. App'x 528 ( 2006 )


Simone and Mary De Cavalcante, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant , 620 F.2d 23 ( 1980 )


Earl J. Lollis and Ruth Lollis v. Commissioner of Internal Revenue , 595 F.2d 1189 ( 1979 )


Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee , 525 F.2d 741 ( 1975 )


Arthur Meister and Dorothy Meister v. Commissioner of Internal Revenue , 504 F.2d 505 ( 1974 )


mazzocchi-bus-co-inc-v-commissioner-of-internal-revenue-service , 14 F.3d 923 ( 1994 )


Crabtree v. Commissioner , 78 T.C.M. 1232 ( 1999 )


Probber v. Commissioner , 49 T.C.M. 1272 ( 1985 )


Diehl v. Commissioner , 43 T.C.M. 308 ( 1982 )


Price v. Commissioner , 71 T.C.M. 2884 ( 1996 )


Campfield v. Commissioner , 72 T.C.M. 425 ( 1996 )


Estate of Spear v. Commissioner , 74 T.C.M. 305 ( 1997 )


United States v. Mathews , 335 F. Supp. 157 ( 1971 )


Berkery v. Commissioner, Internal Revenue Service , 192 B.R. 835 ( 1996 )


Carreon v. Comm'r , 107 T.C.M. 1040 ( 2014 )


Merlo v. Commissioner , 54 T.C.M. 1086 ( 1987 )


Grant v. Commissioner , 67 T.C.M. 2669 ( 1994 )


Tutolo v. Commissioner , 69 T.C.M. 2480 ( 1995 )


Price v. Commissioner , 37 T.C.M. 846 ( 1978 )


Hughey v. Commissioner , 67 T.C.M. 2440 ( 1994 )