This opinion cited by 32 cases:

Herbert Weiss and Estate of Roberta Weiss, Deceased, Herbert Weiss, Personal Representative v. Commissioner of Internal Revenue , 850 F.2d 111 ( 1988 )


Lennox v. C.I.R. ( 1993 )


Thomas C. Harrison and Rita Harrison v. Commissioner of Internal Revenue , 854 F.2d 263 ( 1988 )


Rudolph L. Bertolino v. Commissioner Internal Revenue Service , 930 F.2d 759 ( 1991 )


Marilyn Sponza v. Commissioner of Internal Revenue , 844 F.2d 689 ( 1988 )


Charles E. Strange Sherrie R. Strange v. Commissioner of Internal Revenue , 270 F.3d 786 ( 2001 )


Livingston v. Commissioner , 80 T.C.M. 908 ( 2000 )


Tinsley v. Commissioner , 63 T.C.M. 2629 ( 1992 )


Brice v. Commissioner , 60 T.C.M. 118 ( 1990 )


Estate of Merchant v. Commissioner , 59 T.C.M. 222 ( 1990 )


John L. Corrigan v. United States of America, John L. Corrigan v. United States , 27 F.3d 436 ( 1994 )


O'Bryon v. Commissioner , 80 T.C.M. 859 ( 2000 )


Brown v. Commissioner , 57 T.C.M. 5 ( 1989 )


Mattingly v. United States , 711 F. Supp. 1535 ( 1989 )


United States v. Guess , 390 F. Supp. 2d 979 ( 2005 )


Humphreys v. United States , 723 F. Supp. 1421 ( 1989 )


United States v. Sam Ellis Stores, Inc. , 768 F. Supp. 286 ( 1991 )


Goertler v. Comm'r , 85 T.C.M. 1297 ( 2003 )


Estate of Sell v. Commissioner , 66 T.C.M. 185 ( 1993 )


Amick v. Commissioner , 59 T.C.M. 750 ( 1990 )