This opinion cited by 15 cases:

Samuel Anderson and Mary Anderson v. Commissioner of Internal Revenue , 62 F.3d 1266 ( 1995 )


Roger W. Middlesteadt Madeline A. Middlesteadt v. United States of America, and Internal Revenue Service, United States Department of the Treasury , 976 F.2d 726 ( 1992 )


Frank C. Pasternak Judith Pasternak (92-1681/1682) Anthony J. Cutaia Diane Cutaia David G. Koehlinger (92-1681) v. Commissioner of Internal Revenue , 990 F.2d 893 ( 1993 )


Guy R. Baxter v. Commissioner of IRS , 910 F.3d 150 ( 2018 )


Georgetowne Sound v. United States , 856 F. Supp. 1056 ( 1993 )


Black & Decker Corp. v. United States , 340 F. Supp. 2d 621 ( 2004 )


Austin v. Comm'r , 113 T.C.M. 1326 ( 2017 )


Demos v. Commissioner , 68 T.C.M. 209 ( 1994 )


Christian v. Commissioner , 68 T.C.M. 129 ( 1994 )


Minovich v. Commissioner , 67 T.C.M. 2292 ( 1994 )


Peat Oil & Gas Assocs. v. Commissioner , 100 T.C. 271 ( 1993 )


Masters v. Commissioner , 67 T.C.M. 2880 ( 1994 )


Booker v. Commissioner , 71 T.C.M. 3150 ( 1996 )


Festa v. Commissioner , 63 T.C.M. 3046 ( 1992 )


Rhodes v. Commissioner , 68 T.C.M. 79 ( 1994 )