This opinion cited by 9 cases:
Estate of Ernest D. Skaggs, Deceased, Carolyn C. Fike, and Carolyn C. Fike, Formerly Carolyn C. Skaggs v. Commissioner of Internal Revenue , 672 F.2d 756 ( 1982 )
John C. Beck and Kathleen Beck v. Commissioner of Internal Revenue , 678 F.2d 818 ( 1982 )
George v. Zmuda and Walburga Zmuda v. Commissioner of Internal Revenue , 731 F.2d 1417 ( 1984 )
Walter W. Cruttenden and Fay T. Cruttenden v. Commissioner of Internal Revenue , 644 F.2d 1368 ( 1981 )
Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal Revenue , 631 F.2d 642 ( 1980 )
tony-abatti-and-sheila-gruis-formerly-known-as-sheila-abatti-petitioners , 644 F.2d 1385 ( 1981 )
David C. Hutchinson v. Commissioner , 116 T.C. No. 14 ( 2001 )
Hutchinson v. Commissioner , 116 T.C. 172 ( 2001 )
Coleman v. Commissioner , 87 T.C. 178 ( 1986 )