This opinion cited by 15 cases:

Martin v. Internal Revenue Service ( 1994 )


Ferguson v. United States ( 2004 )


marion-d-griffin-and-madelyn-youngblood-simpkins-of-the-estate-of-john ( 1979 )


Archie Dale Carson v. United States ( 1977 )


Orris C. Ruth v. United States ( 1987 )


united-states-v-louis-pomponio-jr-mary-lou-pomponio-peter-pomponio ( 1980 )


Alfred M. Sinder, Cross-Appellee v. United States of America, Cross-Appellant, and Angelo Ventrone, Third-Party ( 1981 )


Ross J. Dimauro v. United States ( 1983 )


Richmond v. United States ( 1988 )


Church of Scientology of Colorado v. United States ( 1980 )


Howard S. Long v. United States of America, Internal Revenue Service, and Colorado Department of Revenue ( 1993 )


HALL v. COMMISSIONER ( 2004 )


Senter v. Comm'r ( 1995 )


Time Ins. Co. v. Commissioner ( 1986 )


Michael Gialanella Nicolina Gialanella Italian Delight of Columbia Mall, Inc. v. Commissioner of Internal Revenue ( 1987 )