This opinion cited by 19 cases:
george-m-and-jean-h-jones-donald-e-and-carol-j-mcguire-charles-h-and , 640 F.2d 745 ( 1981 )
frederick-h-foglesong-and-elizabeth-c-foglesong-v-commissioner-of , 691 F.2d 848 ( 1983 )
Luker v. State Tax Assessor , 17 A.3d 1198 ( 2011 )
gary-a-sargent-and-janice-b-sargent-v-commissioner-of-internal-revenue , 929 F.2d 1252 ( 1991 )
Morrison v. Commissioner , 44 T.C.M. 1459 ( 1982 )
Isom v. Commissioner , 70 T.C.M. 376 ( 1995 )
Haeri v. Commissioner , 56 T.C.M. 1061 ( 1989 )
Fatland v. Commissioner , 48 T.C.M. 1107 ( 1984 )
Cloes v. Commissioner , 43 T.C.M. 154 ( 1981 )
Foglesong v. Commissioner , 77 T.C. 1102 ( 1981 )
Achiro v. Commissioner , 77 T.C. 881 ( 1981 )
Schneer v. Commissioner , 97 T.C. 643 ( 1991 )
UPS v. Comm'r , 78 T.C.M. 262 ( 1999 )
Wigutow v. Commissioner , 46 T.C.M. 1616 ( 1983 )
Pacella v. Commissioner , 78 T.C. 604 ( 1982 )
Johnson v. Commissioner , 78 T.C. 882 ( 1982 )
Fritschle v. Commissioner , 79 T.C. 152 ( 1982 )
Sargent v. Commissioner , 93 T.C. 572 ( 1989 )
Eli Lilly & Co. v. Commissioner , 84 T.C. 996 ( 1985 )