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 1982

Constancio Babilonia and Cleo Babilonia v. Commissioner of Internal Revenue , 681 F.2d 678 ( 1982 )

This opinion cited by 13 cases:

Eldon D. Brinley and Mary Alice Brinley v. Commissioner of Internal Revenue , 782 F.2d 1326 ( 1986 )

Harold Davis and Enid Davis v. United States , 861 F.2d 558 ( 1989 )

Van Dusen v. Comm'r , 136 T.C. 515 ( 2011 )

Bell v. Comm'r , 2013 Tax Ct. Summary LEXIS 21 ( 2013 )

Brown v. Comm'r , 2016 Tax Ct. Summary LEXIS 88 ( 2016 )

Davis v. United States , 664 F. Supp. 468 ( 1987 )

Richard I. Presley & Martine N. Presley v. Commissioner , 2018 T.C. Memo. 171 ( 2018 )

Bridgett Jeanette Bell v. Commissioner , 2013 T.C. Summary Opinion 20 ( 2013 )

O'CONNOR v. COMMISSIONER , 81 T.C.M. 1509 ( 2001 )

Thompson v. Comm'r , 2017 Tax Ct. Summary LEXIS 84 ( 2017 )

Robert A. Oliveri v. Commissioner , 2019 T.C. Memo. 57 ( 2019 )

Stiebling v. Commissioner , 67 T.C.M. 3006 ( 1994 )

Brown v. Comm'r , 2017 Tax Ct. Summary LEXIS 29 ( 2017 )