This opinion cited by 28 cases:

Davis v. Commissioner of Internal Revenue Service , 661 F. Supp. 733 ( 1987 )


United States v. Navolio Ex Rel. Ivan D. Saxe Living Trust , 334 F. App'x 204 ( 2009 )


Damian Gregory v. Commissioner of Internal Reven ( 2020 )


Makram A. Tadros v. Commissioner of Internal Revenue , 763 F.2d 89 ( 1985 )


Church of the Creator, Inc., Ben Klassen, Pontifex Maximus v. Commissioner of Internal Revenue Service , 707 F.2d 491 ( 1983 )


Anthony Sicari and Esther Sicari v. Commissioner of Internal Revenue , 136 F.3d 925 ( 1998 )


Hunter v. Comm'r , 87 T.C.M. 1143 ( 2004 )


Sarkissian v. Comm'r , 104 T.C.M. 389 ( 2012 )


Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue Service , 653 F.2d 1185 ( 1981 )


Barrera-Montenegro v. USA & Drug Enforcement Administration , 74 F.3d 657 ( 1996 )


Hallmark Research Collective ( 2022 )


Reno v. Commissioner , 40 T.C.M. 673 ( 1980 )


Zikria v. Williams , 535 F. Supp. 481 ( 1982 )


Needham v. United States , 564 F. Supp. 419 ( 1983 )


Keeton v. Commissioner , 74 T.C. 377 ( 1980 )


Foster v. Commissioner , 43 T.C.M. 731 ( 1982 )


Wilson v. Commissioner , 40 T.C.M. 690 ( 1980 )


Honts v. Commissioner , 70 T.C.M. 1256 ( 1995 )


Chase v. Commissioner , 59 T.C.M. 116 ( 1990 )


Davis v. Commissioner , 40 T.C.M. 373 ( 1980 )