This opinion cited by 35 cases:

Robinson v. Comm'r , 117 T.C. 308 ( 2001 )


Bufferd v. Commissioner , 113 S. Ct. 927 ( 1993 )


Wiley M. Elick DDS, Inc. v. Commissioner , 638 F. App'x 609 ( 2016 )


Estate of Jean Simon Andre Arnaud, Deceased Emile Furlan v. Commissioner Internal Revenue Service , 895 F.2d 624 ( 1990 )


Oliver K. Robinson and Deborah L. Robinson v. Commissioner , 117 T.C. No. 25 ( 2001 )


Thomas E. Charlton Judith C. Charlton v. Commissioner of Internal Revenue Service , 990 F.2d 1161 ( 1993 )


Green v. C.I.R. ( 1992 )


Craig Potts v. Cir ( 2019 )


Green v. Commissioner , 963 F.2d 783 ( 1992 )


Green v. C.I.R. ( 1992 )


Green v. C.I.R. ( 1992 )


Heasley v. C.I.R. ( 1992 )


Thomas Burdick, Estate of Perrin v. Burdick v. Commissioner Internal Revenue Service , 979 F.2d 1369 ( 1992 )


Richard H. Fendell and Elizabeth A. Fendell v. Commissioner of Internal Revenue , 906 F.2d 362 ( 1990 )


David E. Heasley and Kathleen Heasley, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 967 F.2d 116 ( 1992 )


third-dividenddardanos-associates-a-california-limited-partnership , 88 F.3d 821 ( 1996 )


Sheldon B. Bufferd Phyllis Bufferd v. Commissioner of Internal Revenue , 952 F.2d 675 ( 1992 )


Joseph v. Commissioner , 691 F. App'x 866 ( 2017 )


August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue Service , 4 F.3d 709 ( 1993 )


Naporano v. United States , 834 F. Supp. 694 ( 1993 )