This opinion cited by 12 cases:

Harold S. Divine and Rita K. Divine v. Commissioner of Internal Revenue , 500 F.2d 1041 ( 1974 )


Mikulski v. Centerior Energy Corp. , 501 F.3d 555 ( 2007 )


Arlie Glen Skelton, Jr. v. General Motors Corporation , 660 F.2d 311 ( 1981 )


Mikulski v. Centerior Energy Corp ( 2007 )


Maldonado v. Flynn , 448 F. Supp. 1032 ( 1978 )


Baily v. United States , 355 F. Supp. 325 ( 1973 )


Ronald J. and June M. Speltz v. Commissioner , 124 T.C. No. 9 ( 2005 )


Speltz v. Comm'r , 124 T.C. 165 ( 2005 )


Luckman v. Commissioner , 56 T.C. 1216 ( 1971 )


Divine v. Commissioner , 59 T.C. 152 ( 1972 )


Anderson v. Commissioner , 67 T.C. 522 ( 1976 )


Snow Mfg. Co. v. Commissioner , 86 T.C. 260 ( 1986 )