This opinion cited by 14 cases:

First National Bank in Palm Beach, of the Will of Frederick S. Holmes v. United States of America, J. W. Perry, Third-Party , 591 F.2d 1143 ( 1979 )


Pan American Van Lines v. United States , 607 F.2d 1299 ( 1979 )


Bufferd v. Commissioner , 113 S. Ct. 927 ( 1993 )


United States v. Ressler , 433 F. Supp. 459 ( 1977 )


United States v. Edwards , 572 F. Supp. 1527 ( 1983 )


United States v. Billheimer , 197 F. Supp. 2d 1051 ( 2002 )


Theodore Souris, P.C. v. Commissioner , 72 T.C.M. 830 ( 1996 )


Staffilino v. Commissioner , 64 T.C.M. 1504 ( 1992 )


Shartle v. Commissioner , 55 T.C.M. 1484 ( 1988 )


Fehlhaber v. Commissioner , 94 T.C. 863 ( 1990 )


United States v. Kerr , 470 F. Supp. 278 ( 1978 )


Karras v. Karras , 846 F. Supp. 804 ( 1993 )


Hagaman v. Commissioner , 100 T.C. 180 ( 1993 )


Kelley v. Commissioner , 52 T.C.M. 313 ( 1986 )