This opinion cited by 34 cases:

Maxine T. Grimm v. Commissioner of Internal Revenue , 894 F.2d 1165 ( 1990 )


Frelbro Corporation v. Commissioner of Internal Revenue , 315 F.2d 784 ( 1963 )


Commissioner of Internal Revenue v. J. W. Gaddy and Ruth Gaddy, J. W. Gaddy and Ruth Gaddy v. Commissioner of Internal Revenue , 344 F.2d 460 ( 1965 )


Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal Revenue , 524 F.2d 617 ( 1975 )


Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995 , 471 F.2d 738 ( 1973 )


Wilbur Buff v. Commissioner of Internal Revenue , 496 F.2d 847 ( 1974 )


Costello v. Commissioner , 50 T.C.M. 1463 ( 1985 )


Hightower v. Comm'r , 90 T.C.M. 530 ( 2005 )


United States v. Floyd Julius Patrin, Sr., United States of America v. Barbara Patrin , 575 F.2d 708 ( 1978 )


calvin-pardee-erdman-estate-of-eleanor-d-erdman-deceased-calvin-pardee , 315 F.2d 762 ( 1963 )


United States v. Richard W. Hauff , 461 F.2d 1061 ( 1972 )


Alvin and Alice B. Butchko v. Commissioner of Internal Revenue , 638 F.2d 1214 ( 1981 )


United States v. George ( 2005 )


United States v. Yijun Zhou , 838 F.3d 1007 ( 2016 )


Catherine J. Clay v. Commissioner , 2018 T.C. Memo. 145 ( 2018 )


Alaska Public Service Employees Local 71 v. Commissioner , 62 T.C.M. 1664 ( 1991 )


Fender Sales, Inc. v. Commissioner , 22 T.C.M. 550 ( 1963 )


Butchko v. Commissioner , 37 T.C.M. 894 ( 1978 )


Hope v. Commissioner , 55 T.C. 1020 ( 1971 )


Krakowski v. Commissioner , 65 T.C.M. 2969 ( 1993 )