This opinion cited by 14 cases:

United States v. MacPhail , 149 F. App'x 449 ( 2005 )


Dinger v. Comm'r , 110 T.C.M. 130 ( 2015 )


Soboleski v. Commissioner , 88 T.C. 1024 ( 1987 )


Anne Moen Bullitt Brewster v. Commissioner of Internal Revenue , 473 F.2d 160 ( 1973 )


Frank S. Scott, Jr. v. The United States. Alvin C. Warnick and Barbara W. Warnick v. The United States , 432 F.2d 1388 ( 1970 )


Boleslaw D. Kalinski and Dorothy M. Kalinski v. Commissioner of Internal Revenue, Carol Marie Schmidt v. Commissioner of Internal Revenue , 528 F.2d 969 ( 1976 )


Ludwig H. Brandl v. Commissioner of Internal Revenue , 513 F.2d 697 ( 1975 )


Francis J. Markey and Hazel L. Markey v. Commissioner of Internal Revenue , 490 F.2d 1249 ( 1974 )


Robert Rosenspan v. United States , 438 F.2d 905 ( 1971 )


service-bolt-nut-co-profit-sharing-trust-service-bolt-nut-of-akron , 724 F.2d 519 ( 1983 )


Petersen v. Commissioner , 30 T.C.M. 95 ( 1971 )


Shore v. Commissioner , 59 T.C.M. 762 ( 1990 )


Branscomb v. Commissioner , 41 T.C.M. 1021 ( 1981 )


Stelmaszek v. Commissioner , 37 T.C.M. 811 ( 1978 )