This opinion cited by 23 cases:

United States v. Lenamond , 553 F. Supp. 852 ( 1982 )


Estate of Emanuel Trompeter, Robin Carol Trompeter Gonzalez and Janet Ilene Trompeter Polacheck, Co-Executors v. Commissioner , 111 T.C. No. 2 ( 1998 )


Fishman v. Comm'r , 101 T.C.M. 1493 ( 2011 )


People v. L & M LIQUORS, INC. , 37 Ill. App. 3d 117 ( 1976 )


Joseph P. Lucia v. United States of America , 474 F.2d 565 ( 1973 )


Bowser v. Commissioner , 41 T.C.M. 275 ( 1980 )


Hamilton v. Commissioner , 53 T.C.M. 996 ( 1987 )


Apothaker v. Commissioner , 50 T.C.M. 898 ( 1985 )


Stephens v. Commissioner , 41 T.C.M. 964 ( 1981 )


Boggs v. Commissioner , 50 T.C.M. 797 ( 1985 )


Payne v. Commissioner , 39 T.C.M. 435 ( 1979 )


Moor v. Commissioner , 32 T.C.M. 947 ( 1973 )


Shih-Hsieh v. Commissioner , 52 T.C.M. 881 ( 1986 )


Newman , 64 T.C.M. 1265 ( 1992 )


Phillips v. Comm'r , 47 T.C.M. 1289 ( 1984 )


Hansen v. Commissioner , 41 T.C.M. 1023 ( 1981 )


Estate of O'Brien v. Commissioner , 37 T.C.M. 799 ( 1978 )


Estate of Cardulla v. Commissioner , 51 T.C.M. 1511 ( 1986 )


Meredith v. Commissioner , 49 T.C.M. 1161 ( 1985 )


Brown v. Comm'r , 27 T.C.M. 127 ( 1968 )