This opinion cited by 22 cases:

United States v. Allen Thiel, Jr. , 619 F.2d 778 ( 1980 )


Gerald C. Funk and Judith M. Funk v. Commissioner of Internal Revenue , 687 F.2d 264 ( 1982 )


Nelson W. Hayward v. Commissioner of Internal Revenue , 746 F.2d 1369 ( 1984 )


United States v. Michael O. Farber , 630 F.2d 569 ( 1980 )


Michael A. Broughton v. United States , 632 F.2d 706 ( 1980 )


Nelson W. Hayward v. United States Tax Court , 762 F.2d 706 ( 1985 )


Goers v. Commissioner , 78 T.C.M. 643 ( 1999 )


HART v. COMMISSIONER , 82 T.C.M. 934 ( 2001 )


Ostman v. Commissioner , 62 T.C.M. 954 ( 1991 )


Deats v. Commissioner , 51 T.C.M. 1105 ( 1986 )


Vickers v. Commissioner , 46 T.C.M. 833 ( 1983 )


LIDDANE v. COMMISSIONER , 76 T.C.M. 107 ( 1998 )


United States v. Schiefen , 926 F. Supp. 877 ( 1995 )


Kelly v. United States , 209 F. Supp. 2d 981 ( 2002 )


Abrams v. Commissioner , 82 T.C. 403 ( 1984 )


Everett v. Commissioner , 58 T.C.M. 642 ( 1989 )


Blake v. Commissioner , 75 T.C.M. 2256 ( 1998 )


Dixon v. Commissioner , 52 T.C.M. 1076 ( 1986 )


Schiff v. Commissioner , 47 T.C.M. 1706 ( 1984 )


Morse v. Comm'r , 99 T.C.M. 1161 ( 2010 )