This opinion cited by 33 cases:
Anna Valtsakis v. Commissioner of Internal Revenue , 801 F.2d 622 ( 1986 )
Blair E. Hildebrand v. Commissioner of Internal Revenue , 683 F.2d 57 ( 1982 )
United States v. Albert L. Johnson , 658 F.2d 1176 ( 1981 )
Bart H. Johnson, Jr. And Jimmie Ruth Johnson v. Commissioner of Internal Revenue , 661 F.2d 53 ( 1981 )
in-the-matter-of-chicago-milwaukee-st-paul-and-pacific-railroad-company , 641 F.2d 482 ( 1981 )
Elsie Simer v. Richard J. Rios, Acting Director of Community Services Administration Community Services Administration , 661 F.2d 655 ( 1981 )
Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal Revenue , 788 F.2d 1406 ( 1986 )
Nuetzman v. Commissioner , 45 T.C.M. 303 ( 1982 )
Corcoran v. Comm'r , 2012 Tax Ct. Summary LEXIS 112 ( 2012 )
Brecht v. Commissioner , 42 T.C.M. 1778 ( 1981 )
Grosewald v. Commissioner , 51 T.C.M. 592 ( 1986 )
Wartes v. Commissioner , 65 T.C.M. 2058 ( 1993 )
Van Sant v. Commissioner , 48 T.C.M. 1301 ( 1984 )
Fowler v. Commissioner , 43 T.C.M. 723 ( 1982 )
Smith v. Commissioner , 42 T.C.M. 1621 ( 1981 )
Orvis v. Commissioner , 48 T.C.M. 1295 ( 1984 )
Rhea v. Commissioner , 48 T.C.M. 1365 ( 1984 )
Moore v. Commissioner , 46 T.C.M. 229 ( 1983 )
Crabtree v. Commissioner , 43 T.C.M. 1320 ( 1982 )
Cummings v. Commissioner , 47 T.C.M. 1359 ( 1984 )