This opinion cited by 14 cases:

Cleary v. Commissioner , 60 T.C. 133 ( 1973 )


Reimels v. Comm'r , 123 T.C. 245 ( 2004 )


Paul S. And Irene B. Espenshade v. The United States , 354 F.2d 332 ( 1965 )


William D. and Joyce M. Reimels v. Commissioner , 123 T.C. No. 13 ( 2004 )


John P. King v. The United States , 390 F.2d 894 ( 1968 )


Christie v. United States , 179 F. Supp. 709 ( 1959 )


Byrne v. Comm'r , 84 T.C.M. 704 ( 2002 )


William D. & Joyce M. Reimels v. Commissioner of Internal Revenue , 436 F.3d 344 ( 2006 )


Johnson v. Commissioner , 36 T.C.M. 1471 ( 1977 )


charles-o-boynton-v-united-states-of-america , 566 F.2d 50 ( 1977 )


Guernsey v. Commissioner , 39 T.C.M. 446 ( 1979 )


Parks v. Commissioner , 38 T.C.M. 759 ( 1979 )


Black v. Commissioner , 42 T.C.M. 933 ( 1981 )


Sidoran v. Commissioner , 38 T.C.M. 226 ( 1979 )