This opinion cited by 23 cases:

United States v. Dapolito , 713 F.3d 141 ( 2013 )


John A. Maher and Madeline K. Maher v. Commissioner of Internal Revenue , 680 F.2d 91 ( 1982 )


J. Peter Meersman and La Una Gay Meersman v. United States , 370 F.2d 109 ( 1966 )


Rosenberg v. Commisssioner of Internal Revenue , 198 F.2d 46 ( 1952 )


Sheldon Portman and Marion G. Portman v. United States , 683 F.2d 1280 ( 1982 )


Fay v. Helvering , 120 F.2d 253 ( 1941 )


Rowley v. Commissioner , 38 T.C.M. 1297 ( 1979 )


Pryor v. Commissioner , 53 T.C.M. 100 ( 1987 )


Iowa Southern Utilities Company v. The United States , 348 F.2d 492 ( 1965 )


People v. Green , 96 Cal. App. 2d 283 ( 1950 )


Rudolf Lewis Hoppe and Ann Erna Hoppe v. Commissioner of Internal Revenue , 354 F.2d 988 ( 1966 )


United States v. Gallagher , 151 F.2d 556 ( 1945 )


Buist v. United States , 164 F. Supp. 218 ( 1958 )


Graham v. CHICAGO, RI & P. RY. CO. , 431 F. Supp. 444 ( 1976 )


Marc L. Mancini v. Commissioner , 2019 T.C. Memo. 16 ( 2019 )


Dodge v. Commissioner , 25 T.C. 1022 ( 1956 )


Kilroe v. Commissioner , 32 T.C. 1304 ( 1959 )


Newton v. Commissioner , 57 T.C. 245 ( 1971 )


Carlisle v. Commissioner , 35 T.C.M. 1428 ( 1976 )


Callahan v. Commissioner , 71 T.C.M. 2103 ( 1996 )