This opinion cited by 23 cases:

Reynolds Metals Company and Consolidated Subsidiaries v. Commissioner , 105 T.C. No. 20 ( 1995 )


Hodel v. Commissioner , 72 T.C.M. 276 ( 1996 )


Hunt v. Commissioner , 80 T.C. 1126 ( 1983 )


Charles H. Davison and Leslie B. Davison v. Commissioner , 107 T.C. No. 4 ( 1996 )


Professional Equities v. Commissioner , 89 T.C. 165 ( 1987 )


Weber v. Commissioner , 138 T.C. 348 ( 2012 )


Joseph v. Internal Revenue Service , 637 F. Supp. 1219 ( 1983 )


Boryan v. United States , 690 F. Supp. 459 ( 1988 )


Kadah v. United States , 534 F. Supp. 469 ( 1982 )


Georg Schaeffler v. United States , 889 F.3d 238 ( 2018 )


Georg Schaeffler v. United States ( 2018 )


Llwellyn Green-Thapedi v. United States ( 2008 )


Edward Kaffenberger v. United States ( 2003 )


Vintilla v. United States , 767 F. Supp. 249 ( 1990 )


United States v. Evans , 340 F. App'x 990 ( 2009 )


Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service , 631 F.2d 1182 ( 1980 )


Greene-Thapedi v. United States , 549 F.3d 530 ( 2008 )


Acker v. United States , 519 F. Supp. 178 ( 1981 )


R. Paul Sprague and Mary G. Sprague v. United States , 627 F.2d 1044 ( 1980 )


Consolidated Edison Co. of New York, Inc. v. United States , 941 F. Supp. 398 ( 1996 )