This opinion cited by 41 cases:

united-states-v-john-besase-george-besase-sam-besase-angelo-perna-sam , 623 F.2d 463 ( 1980 )


George Gordon Liddy, and Frances Purcell Liddy v. Commissioner of Internal Revenue , 808 F.2d 312 ( 1986 )


Sally A. Shea v. Commissioner of Internal Revenue , 780 F.2d 561 ( 1986 )


Gladys T. Geiger v. Commissioner of Internal Revenue , 440 F.2d 688 ( 1971 )


Lawrence A. Calvey and Vivian H. Calvey v. United States , 448 F.2d 177 ( 1971 )


In Re Michaud , 199 B.R. 248 ( 1996 )


Michelle DelPonte ( 2022 )


Michelle DelPonte ( 2022 )


Michelle DelPonte ( 2022 )


Michelle DelPonte ( 2022 )


Michelle DelPonte ( 2022 )


Osbourne v. Commissioner , 46 T.C.M. 611 ( 1983 )


Jacoby v. Commissioner , 72 T.C.M. 1085 ( 1996 )


Berenbeim v. Commissioner , 63 T.C.M. 2975 ( 1992 )


La Belle v. Commissioner , 47 T.C.M. 1078 ( 1984 )


Spurlock v. Comm'r , 86 T.C.M. 288 ( 2003 )


Boyle v. Commissioner , 67 T.C.M. 3136 ( 1994 )


Krzepina v. Commissioner , 66 T.C.M. 360 ( 1993 )


Ross v. Commissioner , 37 T.C.M. 1560 ( 1978 )


Carlins v. Commissioner , 55 T.C.M. 228 ( 1988 )