This opinion cited by 56 cases:
Stephanie Bauer v. John E. Foley, as District Director of Internal Revenue Service, Buffalo District, and the United States , 404 F.2d 1215 ( 1968 )
Lewis E. Johnson and Jeanne K. Johnson v. Commissioner of Internal Revenue , 611 F.2d 1015 ( 1980 )
Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal Revenue , 441 F.2d 930 ( 1971 )
Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal Revenue , 527 F.2d 754 ( 1975 )
Richard A. Wilson and Sharon L. Wilson v. Commissioner of Internal Revenue , 564 F.2d 1317 ( 1977 )
Philadelphia & Reading Corp. v. United States , 738 F. Supp. 143 ( 1990 )
Arroyo v. Comm'r , 105 T.C.M. 1674 ( 2013 )
Bobbs v. Comm'r , 90 T.C.M. 524 ( 2005 )
Smith v. Comm'r , 140 T.C. 48 ( 2013 )
Noyes v. Comm'r , 113 T.C.M. 1127 ( 2017 )
Daniel Sadek v. Commissioner , 2018 T.C. Memo. 174 ( 2018 )
Rose v. Commissioner , 36 T.C.M. 1134 ( 1977 )
In Re Frank , 322 B.R. 745 ( 2005 )
Wagner v. United States , 473 F. Supp. 276 ( 1979 )
Miller v. Commissioner , 94 T.C. 316 ( 1990 )
Paul v. Commissioner , 49 T.C.M. 517 ( 1985 )
John C. Hom & Assocs. v. Comm'r , 140 T.C. 210 ( 2013 )
Judge v. Commissioner , 48 T.C.M. 1273 ( 1984 )
Mulvania v. Commissioner , 47 T.C.M. 1187 ( 1984 )
Brooks v. Commissioner , 47 T.C.M. 895 ( 1984 )