This opinion cited by 12 cases:

Andrew Gerardo v. Commissioner of Internal Revenue , 552 F.2d 549 ( 1977 )


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


estate-of-josephine-mazzoni-deceased-peter-mazzoni-and-peter-mazzoni-v , 451 F.2d 197 ( 1971 )


Walter Demkowicz and Dorothy Demkowicz v. Commissioner of Internal Revenue , 551 F.2d 929 ( 1977 )


William F. Sullivan and Rosemary C. Sullivan v. United States , 618 F.2d 1001 ( 1980 )


Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal Revenue , 503 F.2d 359 ( 1974 )


In Re Abel , 162 B.R. 993 ( 1994 )


Renner v. Commissioner , 67 T.C.M. 3072 ( 1994 )


Xenakis v. US DEPARTMENT OF TREASURY, IRS , 281 B.R. 585 ( 2001 )


Danoff v. United States , 499 F. Supp. 20 ( 1979 )


Bidelspacher v. Commissioner , 41 T.C.M. 477 ( 1980 )


Shih-Hsieh v. Commissioner , 52 T.C.M. 881 ( 1986 )