This opinion cited by 22 cases:
William Toomey v. Anthony Young, Acting Warden, Danbury Federal Correctional Institution, Danbury, Connecticut , 589 F.2d 123 ( 1979 )
Jerrold L. Kingsley and June H. Kingsley v. Commissioner of Internal Revenue , 662 F.2d 539 ( 1981 )
James E. Anderson and Cheryl J. Latos v. Commissioner , 123 T.C. No. 12 ( 2004 )
CRSO v. Commissioner , 128 T.C. No. 12 ( 2007 )
Harrison v. United States , 475 F. Supp. 408 ( 1979 )
Mayer v. Development Corp. of America , 541 F. Supp. 828 ( 1981 )
Yitzchok D. Rand & Shulamis Klugman v. Commissioner , 141 T.C. 376 ( 2013 )
Debough v. Comm'r , 142 T.C. 297 ( 2014 )
Hewlett-Packard Co. v. Comm'r , 139 T.C. 255 ( 2012 )
Marvin E. DeBough v. Commissioner , 142 T.C. 297 ( 2014 )
Rand v. Comm'r , 141 T.C. 376 ( 2013 )
Kingsley v. Commissioner , 72 T.C. 1095 ( 1979 )
Gammill v. Commissioner , 73 T.C. 921 ( 1980 )
Zuanich v. Commissioner , 77 T.C. 428 ( 1981 )
Yitzchok D. Rand & Shulamis Klugman v. Commissioner , 141 T.C. No. 12 ( 2013 )
Development Corp. of America v. Commissioner , 55 T.C.M. 455 ( 1988 )
Anderson v. Comm'r , 123 T.C. 219 ( 2004 )
Adair v. Commissioner , 50 T.C.M. 620 ( 1985 )
Timothy J. Lewis v. Commissioner , 154 T.C. No. 8 ( 2020 )
Oderio v. Comm'r , 107 T.C.M. 1214 ( 2014 )
