This opinion cited by 77 cases:
Petzoldt v. Commissioner , 92 T.C. 661 ( 1989 )
United States v. Brown , 317 F. Supp. 531 ( 1970 )
United States v. Cooper , 397 F. Supp. 277 ( 1975 )
Revis v. United States , 558 F. Supp. 1071 ( 1983 )
United States v. Shu Yan Eng , 819 F. Supp. 1198 ( 1993 )
Intersimone v. Commissioner , 53 T.C.M. 1073 ( 1987 )
Singleton v. Commissioner , 36 T.C.M. 440 ( 1977 )
Cheesman v. Commissioner , 60 T.C.M. 96 ( 1990 )
Cooper v. Commissioner , 37 T.C.M. 760 ( 1978 )
Hefti v. Commissioner , 54 T.C.M. 1555 ( 1988 )
Peters v. Commissioner , 41 T.C.M. 955 ( 1981 )
Costa v. Commissioner , 60 T.C.M. 1178 ( 1990 )
Troncelliti v. Commissioner , 30 T.C.M. 297 ( 1971 )
Barbiero v. Commissioner , 64 T.C.M. 59 ( 1992 )
Estate of Gallo , 63 T.C.M. 3115 ( 1992 )
Moni v. Commissioner , 41 T.C.M. 1070 ( 1981 )
Kearns v. Commissioner , 62 T.C.M. 123 ( 1991 )
