This opinion cited by 13 cases:

Scofield v. Commissioner , 74 T.C.M. 1356 ( 1997 )


Abdalla v. Commissioner , 69 T.C. 697 ( 1978 )


Pfister v. Commissioner, IRS ( 2004 )


Alsobrook v. United States , 431 F. Supp. 1122 ( 1977 )


Jacob Abdalla and Mary T. Abdalla v. Commissioner of Internal Revenue , 647 F.2d 487 ( 1981 )


Gay M. Pfister v. Commissioner of Internal Revenue , 359 F.3d 352 ( 2004 )


Graham v. Commissioner , 35 T.C.M. 1315 ( 1976 )


Field & Co. v. Commissioner , 33 T.C.M. 115 ( 1974 )


Knoedler v. Commissioner , 33 T.C.M. 443 ( 1974 )


Halpern v. Commissioner , 43 T.C.M. 346 ( 1982 )


Estate of Guy L. Mann, Deceased. Suzanne Mann Duval, Administratrix v. United States , 731 F.2d 267 ( 1984 )


PFISTER v. COMMISSIONER , 84 T.C.M. 172 ( 2002 )


GILMORE v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 52 ( 2004 )