This opinion cited by 30 cases:
Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue , 781 F.2d 1566 ( 1986 )
James S. Abrams and Marguerite Abrams v. United States , 449 F.2d 662 ( 1971 )
Lafonza E. Washington, Joan A. Washington v. Commissioner of Internal Revenue , 930 F.2d 919 ( 1991 )
James Traficant, Jr. v. Commissioner of Internal Revenue Service , 884 F.2d 258 ( 1989 )
H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal Revenue , 443 F.2d 965 ( 1971 )
Tully v. Foster v. Commissioner of Internal Revenue , 487 F.2d 902 ( 1973 )
Eriksen v. Comm'r , 104 T.C.M. 46 ( 2012 )
Garavaglia v. Comm'r , 102 T.C.M. 286 ( 2011 )
Finnegan v. Comm'r , 111 T.C.M. 1572 ( 2016 )
Human Engineering Institute v. Commissioner , 37 T.C.M. 619 ( 1978 )
Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-Appellee , 525 F.2d 741 ( 1975 )
Ohio Teamsters Educational and Safety Training Trust Fund v. Commissioner of Internal Revenue , 692 F.2d 432 ( 1982 )
Coastal Expanded Metal Co. v. Commissioner , 55 T.C.M. 101 ( 1988 )
Nadene Garrett v. Sammie Lynn Puett, Commissioner of the Tennessee Department of Human Services , 707 F.2d 930 ( 1983 )
Matter of Kirk , 114 B.R. 771 ( 1990 )
Human Engineering Institute v. Commissioner of Internal Revenue, Joseph S. Kopas and Mary E. Kopas v. Commissioner of Internal Revenue , 629 F.2d 1160 ( 1980 )
Angell v. Commissioner , 52 T.C.M. 939 ( 1986 )
Acker v. United States , 519 F. Supp. 178 ( 1981 )
Smith v. Commissioner , 66 T.C.M. 1396 ( 1993 )
Chanik v. Commissioner , 31 T.C.M. 851 ( 1972 )