This opinion cited by 16 cases:

Lewis E. Johnson and Jeanne K. Johnson v. Commissioner of Internal Revenue , 611 F.2d 1015 ( 1980 )


Wilfred C. Rice and Martha J. Rice v. Commissioner of Internal Revenue , 572 F.2d 555 ( 1978 )


Weston B. Andrews v. Commissioner of Internal Revenue , 563 F.2d 365 ( 1977 )


William J. Crum v. Commissioner of Internal Revenue , 635 F.2d 895 ( 1980 )


Adolph Lewin and Joyce Lewin v. Commissioner of Internal Revenue , 569 F.2d 444 ( 1978 )


Campbell v. Schmidt ( 2020 )


Hallmark Research Collective ( 2022 )


Keeton v. Commissioner , 74 T.C. 377 ( 1980 )


Hollister v. Commissioner , 38 T.C.M. 139 ( 1979 )


Cooperberg v. Commissioner , 38 T.C.M. 473 ( 1979 )


Broomfield v. Comm'r , 89 T.C.M. 1466 ( 2005 )


Cooper v. Commissioner , 48 T.C.M. 385 ( 1984 )


Holt v. Commissioner , 67 T.C. 829 ( 1977 )


United States v. Eisenhardt , 437 F. Supp. 247 ( 1977 )


Lewy v. Commissioner , 68 T.C. 779 ( 1977 )


Tirado v. Commissioner , 39 T.C.M. 460 ( 1979 )