This opinion cited by 16 cases:

H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue Service , 668 F.2d 1382 ( 1981 )


E. Keith Owens v. Commissioner of Internal Revenue , 568 F.2d 1233 ( 1977 )


Edward C. Heard and Cora L. Heard v. Commissioner of Internal Revenue , 326 F.2d 962 ( 1964 )


St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United States , 374 F.2d 427 ( 1967 )


Eugene H. Buder, of the Estate of Oscar E. Buder, Deceased, and Eugenia H. Buder v. United States , 354 F.2d 941 ( 1966 )


WFC Holdings Corporation v. United States , 728 F.3d 736 ( 2013 )


Yelding v. Comm'r , 61 T.C.M. 3017 ( 1991 )


Shaw Construction Company v. Commissioner of Internal Revenue , 323 F.2d 316 ( 1963 )


Larry Bergman Patricia Bergman v. United States , 174 F.3d 928 ( 1999 )


Larry Bergman v. United States ( 1999 )


WFC Holdings Corporation v. United States ( 2013 )


garland-wilson-jr-and-jane-wilson-v-united-states-of-america-american , 530 F.2d 772 ( 1976 )


Brown, Rudnick, Freed & Gesmer v. BD OF ASS. OF BOSTON , 389 Mass. 298 ( 1983 )


Sarkisian v. Commissioner , 43 T.C.M. 1074 ( 1982 )


Ballentine Motor Co. v. Commissioner , 39 T.C. 348 ( 1962 )


Ach v. Commissioner , 42 T.C. 114 ( 1964 )