This opinion cited by 25 cases:
Peter W. Defelice and Norma G. Defelice v. Commissioner of Internal Revenue , 386 F.2d 704 ( 1967 )
James H. Pugh, Jr. v. Comm. IRS , 213 F.3d 1324 ( 2000 )
James H. Pugh, Jr. v. Comm. IRS , 213 F.3d 1324 ( 2000 )
Eleanor A. Bradford v. Commissioner of Internal Revenue , 233 F.2d 935 ( 1956 )
Stephen Babin Betty Boehm Babin v. Commissioner of Internal Revenue , 23 F.3d 1032 ( 1994 )
Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal Revenue , 192 F.3d 844 ( 1999 )
Payne v. Commissioner , 75 T.C.M. 2548 ( 1998 )
Mel T. Nelson v. Commissioner , 110 T.C. No. 12 ( 1998 )
Roderick E. Carlson and Jeanette S. Carlson v. Commissioner , 116 T.C. No. 9 ( 2001 )
Quartemont v. Comm'r , 2007 Tax Ct. Summary LEXIS 19 ( 2007 )
F. W. Sickles Co. v. United States , 31 F. Supp. 654 ( 1940 )
Dudley B. and La Donna K. Merkel v. Commissioner , 109 T.C. No. 22 ( 1997 )
Babin v. Commissioner , 64 T.C.M. 1357 ( 1992 )
Gitlitz v. Commissioner , 121 S. Ct. 701 ( 2001 )
Gehl v. Commissioner , 102 T.C. 784 ( 1994 )
Randolph v. Commissioner , 80 T.C.M. 192 ( 2000 )
Merkel v. Commissioner , 109 T.C. 463 ( 1997 )
Nelson v. Commissioner , 110 T.C. 114 ( 1998 )
Hunt v. Commissioner , 57 T.C.M. 919 ( 1989 )
Marcaccio v. Commissioner , 69 T.C.M. 2420 ( 1995 )