This opinion cited by 12 cases:

kelly-m-ogilvie-plaintiff-appellantcross-appellee-v-united-states-of , 66 F.3d 1550 ( 1995 )


Wesson v. United States ( 1995 )


John B. Lindsey Jerri J. Lindsey v. Commissioner of Internal Revenue Service , 42 F.3d 1400 ( 1994 )


John A. Schmitz, Mary B. Schmitz v. Commissioner of Internal Revenue , 34 F.3d 790 ( 1994 )


Ray L. Wesson, Estate of Ray Wesson, Deceased, E. Hall, Administrator v. United States , 48 F.3d 894 ( 1995 )


Estate of Moore v. Commissioner , 53 F.3d 712 ( 1995 )


Srivastava v. Commissioner , 76 T.C.M. 638 ( 1998 )


Shaltz v. Comm'r , 85 T.C.M. 1489 ( 2003 )


Hughes A. and Marilyn B. Bagley v. Commissioner , 105 T.C. No. 27 ( 1995 )


Lane v. United States , 902 F. Supp. 1439 ( 1995 )


LeFleur v. Commissioner , 74 T.C.M. 37 ( 1997 )


Bagley v. Commissioner , 105 T.C. 396 ( 1995 )