This opinion cited by 21 cases:

Blake v. Commissioner ( 1998 )


Kelly v. United States ( 2002 )


Abrams v. Commissioner ( 1984 )


United States v. Schiefen ( 1995 )


Gerald C. Funk and Judith M. Funk v. Commissioner of Internal Revenue ( 1982 )


Gary Don Ray v. State ( 2015 )


HART v. COMMISSIONER ( 2001 )


Nelson W. Hayward v. Commissioner of Internal Revenue ( 1984 )


United States v. Allen Thiel, Jr. ( 1980 )


Nelson W. Hayward v. United States Tax Court ( 1985 )


Hill v. United States ( 1984 )


Michael A. Broughton v. United States ( 1980 )


Goers v. Commissioner ( 1999 )


Deats v. Commissioner ( 1986 )


Vickers v. Commissioner ( 1983 )


Everett v. Commissioner ( 1989 )


Dixon v. Commissioner ( 1986 )


Ostman v. Commissioner ( 1991 )


Schiff v. Commissioner ( 1984 )


LIDDANE v. COMMISSIONER ( 1998 )