This opinion cited by 72 cases:
Fred W. Steffens and Margaret T. Steffens v. Commissioner of Internal Revenue Service , 707 F.2d 478 ( 1983 )
Kenneth Fortier v. Principal Life Insurance Company , 666 F.3d 231 ( 2012 )
Franklin E. Erickson and Helen A. Erickson, Appellants-Petitioners v. Commissioner of Internal Revenue, Appellee-Respondent , 598 F.2d 525 ( 1979 )
Floyd H. Anderson and Pauline Anderson v. United States , 368 F.2d 225 ( 1966 )
Dana W. Brown v. Commissioner of Internal Revenue , 446 F.2d 926 ( 1971 )
Norman J. Fischer and Mary P. Fischer v. United States , 490 F.2d 218 ( 1973 )
RITCHIE v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 144 ( 2005 )
Kyle D. Simpson & Christen Simpson ( 2023 )
Graham v. Commissioner , 25 T.C.M. 876 ( 1966 )
Stone v. Commissioner , 72 T.C.M. 1248 ( 1996 )
Putnam v. Commissioner , 76 T.C.M. 238 ( 1998 )
GARCIA v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 61 ( 2005 )
Plante v. United States , 226 F. Supp. 314 ( 1963 )
Caruso v. United States , 236 F. Supp. 88 ( 1964 )
Conant v. Commissioner , 52 T.C.M. 377 ( 1986 )
Schrott v. Commissioner , 57 T.C.M. 981 ( 1989 )
Gritz v. Comm'r , 2012 Tax Ct. Summary LEXIS 18 ( 2012 )
Steffens v. Commissioner , 42 T.C.M. 1585 ( 1981 )
Peries v. Comm'r , 2012 Tax Ct. Summary LEXIS 80 ( 2012 )
Michael K. Simpson & Cynthia R. Simpson v. Commissioner , 2020 T.C. Memo. 100 ( 2020 )
