This opinion cited by 61 cases:

Buffano v. Comm'r , 93 T.C.M. 901 ( 2007 )


Bright v. United States , 446 F. Supp. 2d 339 ( 2006 )


Kennedy v. United States , 403 F. Supp. 619 ( 1975 )


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


Cowell v. All-American, Inc. , 1981 Iowa Sup. LEXIS 1000 ( 1981 )


Lifter v. Commissioner , 59 T.C. 818 ( 1973 )


Gray v. Commissioner , 73 T.C. 639 ( 1980 )


Weinroth v. Commissioner , 74 T.C. 430 ( 1980 )


United States v. Bell , 76 A.F.T.R.2d (RIA) 5527 ( 1995 )


Hallmark Research Collective ( 2022 )


Trails End Motels, Inc. v. Commissioner , 532 F. Supp. 85 ( 1982 )


Wagner v. United States , 473 F. Supp. 276 ( 1979 )


Davis v. Commissioner of Internal Revenue Service , 661 F. Supp. 733 ( 1987 )


Gille v. United States , 838 F. Supp. 521 ( 1993 )


Richard T. Gallion and Audrey R. Gallion v. United States , 389 F.2d 522 ( 1968 )


William D. Armstrong v. Commissioner of Internal Revenue , 15 F.3d 970 ( 1994 )


United States v. Edward J. Ahrens , 530 F.2d 781 ( 1976 )


Terrell v. Commissioner , 625 F.3d 254 ( 2010 )


Khalaf v. Comm'r , 101 T.C.M. 1391 ( 2011 )


Mulvania v. Commissioner , 81 T.C. 65 ( 1983 )