This opinion cited by 17 cases:

Rolland L. King and Arlene P. King v. United States , 641 F.2d 253 ( 1981 )


James v. Martin and Frieda L. Martin v. United States , 411 F.2d 1164 ( 1969 )


Schaevitz v. Commissioner , 30 T.C.M. 823 ( 1971 )


Frank Erickson and Amelia Erickson v. The United States , 309 F.2d 760 ( 1962 )


Huron Clinic Foundation v. United States , 212 F. Supp. 847 ( 1962 )


Joe Esco South-West Tire Co. v. United States , 582 F. Supp. 993 ( 1983 )


Bohner v. Comm'r , 143 T.C. 224 ( 2014 )


Dennis E. Bohner v. Commissioner , 143 T.C. No. 11 ( 2014 )


Prescott v. Commissioner , 47 T.C.M. 435 ( 1983 )


Zarnow v. Commissioner , 48 T.C. 213 ( 1967 )


Schultz v. Commissioner , 50 T.C. 688 ( 1968 )


Hine v. Commissioner , 54 T.C. 1552 ( 1970 )


De Groff v. Commissioner , 54 T.C. 59 ( 1970 )


Adirondack League Club v. Commissioner , 55 T.C. 796 ( 1971 )


Midland Mortg. Co. v. Commissioner , 73 T.C. 902 ( 1980 )


Williams v. Commissioner , 74 T.C.M. 138 ( 1997 )


Rendina v. Commissioner , 72 T.C.M. 474 ( 1996 )