This opinion cited by 54 cases:

Beattie Through Beattie v. United States , 635 F. Supp. 481 ( 1986 )


Katherine F. Miller v. Commissioner of Internal Revenue, Joseph M. Detota v. Commissioner of Internal Revenue , 327 F.2d 846 ( 1964 )


Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal Revenue , 251 F.2d 311 ( 1957 )


Gene O. Clark and Faye Clark v. Commissioner of Internal Revenue , 266 F.2d 698 ( 1959 )


Wendell Olk v. United States , 536 F.2d 876 ( 1976 )


United States v. Maryland Jockey Club of Baltimore City , 210 F.2d 367 ( 1954 )


John Factor v. Commissioner of Internal Revenue , 281 F.2d 100 ( 1960 )


United States v. Joseph Conforte and Sally Conforte , 624 F.2d 869 ( 1980 )


United States v. Robert R. Romero , 640 F.2d 1014 ( 1981 )


Shanks v. Lowe , 364 Md. 538 ( 2001 )


United States v. Clark , 123 F. Supp. 608 ( 1954 )


303 West 42nd Street Enterprises, Inc. v. Internal Revenue Service , 916 F. Supp. 349 ( 1996 )


Olk v. United States , 388 F. Supp. 1108 ( 1975 )


Pacific Magnesium, Inc. v. Westover , 86 F. Supp. 644 ( 1949 )


WHEIR v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 183 ( 2004 )


Huisenfeldt v. Comm'r , 2006 Tax Ct. Summary LEXIS 134 ( 2006 )


Kuras v. Commissioner , 39 T.C.M. 994 ( 1980 )


Hascouet v. Commissioner , 43 T.C.M. 1347 ( 1982 )


Commissioner v. Duberstein , 80 S. Ct. 1190 ( 1960 )


Goelet v. United States , 161 F. Supp. 305 ( 1958 )