This opinion cited by 15 cases:
Estate of Bender v. Commissioner , 86 T.C. 770 ( 1986 )
S.B.R. Investments, Ltd. v. Luxa-LeBlanc (In Re Luxa-LeBlanc) , 2009 Bankr. LEXIS 1084 ( 2009 )
David H. Bruce v. United States , 759 F.2d 755 ( 1985 )
Lesinski v. Commissioner , 73 T.C.M. 2819 ( 1997 )
Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee , 551 F.2d 74 ( 1977 )
david-m-kelley-david-m-kelley-estate-of-nancy-i-kelley-deceased-v , 45 F.3d 348 ( 1995 )
David B. Shillman and Dorothy B. Shillman v. Commissioner of Internal Revenue , 803 F.2d 721 ( 1986 )
First Security Bank of Idaho, N. A. v. Commissioner of Internal Revenue , 592 F.2d 1046 ( 1979 )
Louis Deniro, Frank Deniro and Michael Deniro v. United States , 561 F.2d 653 ( 1977 )
Estate of Fink v. United States , 653 F. Supp. 368 ( 1986 )
TCS Mfg., Inc. v. Commissioner , 53 T.C.M. 1445 ( 1987 )
Hutchinson v. Commissioner , 41 T.C.M. 531 ( 1980 )
Estate of Pechan v. Commissioner , 50 T.C.M. 1273 ( 1985 )
Guardianship of Fink v. Commissioner , 48 T.C.M. 1187 ( 1984 )
Conklin v. Commissioner , 91 T.C. 41 ( 1988 )
