This opinion cited by 40 cases:

Robert L. Whitmire v. Commissioner , 109 T.C. No. 13 ( 1997 )


Vander Heide v. Commissioner , 75 T.C.M. 1588 ( 1998 )


1983 Western Reserve Oil & Gas Co. v. Commissioner , 95 T.C. 51 ( 1990 )


United States of America Internal Revenue Service v. Edwin Paul Wilson, and John W. Guinee, Jr., Trustee-Appellee , 974 F.2d 514 ( 1992 )


United States v. Kaplan , 146 B.R. 500 ( 1992 )


Anderson v. United States (IRS) (In Re Anderson) , 93 Daily Journal DAR 1888 ( 1992 )


Camacho v. United States , 190 B.R. 895 ( 1995 )


Santulli v. Commissioner , 70 T.C.M. 801 ( 1995 )


Central Valley AG Enterprises v. United States , 531 F.3d 750 ( 2008 )


Pack v. Comm'r , 97 T.C.M. 1839 ( 2009 )


allen-y-kimble-jr-v-holmes-narver-services-incorporated-a , 995 F.2d 1063 ( 1993 )


Stephen Pledger (99-4254) Marcia G. Pledger(99-4276) v. United States , 236 F.3d 315 ( 2000 )


Nicholson v. Commissioner IRS ( 1995 )


Wilshire Courtyard v. California Franchise Tax Board , 729 F.3d 1279 ( 2013 )


Donald G. Oren v. CIR ( 2004 )


United States v. Tuff , 359 F. Supp. 2d 1129 ( 2005 )


Estate of Bradley v. Commissioner , 74 T.C.M. 210 ( 1997 )


Levien v. Commissioner , 103 T.C. 120 ( 1994 )


Donald G. Oren Beverly J. Oren v. Commissioner of Internal Revenue , 357 F.3d 854 ( 2004 )


Central Valley Ag v. United States ( 2008 )