This opinion cited by 7 cases:
Craig J. Sickler v. United States of America Larry Everson, Chief, Examination Branch, Internal Revenue Service , 989 F.2d 494 ( 1993 )
Dr. Marjorie E. Nelson v. United States of America, Internal Revenue Service , 796 F.2d 164 ( 1986 )
Butler v. Commissioner , 78 T.C.M. 246 ( 1999 )
Dudley Joseph Callahan and Myrna Dupuy Callahan v. Commissioner , 130 T.C. No. 3 ( 2008 )
Kennedy Russell, Sr. v. United States , 339 F. App'x 637 ( 2009 )
Callahan v. Comm'r , 130 T.C. 44 ( 2008 )
Woods v. Comm'r , 91 T.C.M. 852 ( 2006 )