This opinion cited by 24 cases:

James Traficant, Jr. v. Commissioner of Internal Revenue Service , 884 F.2d 258 ( 1989 )


United States v. Diehl , 460 F. Supp. 1282 ( 1978 )


Transpac Drilling Venture, 1983-2 by James M. Dobbins v. United States , 83 F.3d 1410 ( 1996 )


Minchem Int'l v. Comm'r , 109 T.C.M. 1273 ( 2015 )


BECK v. COMMISSIONER , 82 T.C.M. 738 ( 2001 )


Leo Grudin and Harriette Grudin v. Commissioner of Internal Revenue , 536 F.2d 295 ( 1976 )


Estate of Frost v. Commissioner , 65 T.C.M. 2101 ( 1993 )


Robert W. Bradford v. Commissioner of Internal Revenue , 796 F.2d 303 ( 1986 )


Bradbury v. Commissioner , 30 T.C.M. 266 ( 1971 )


Nadell v. Commissioner , 33 T.C.M. 1005 ( 1974 )


Gehrau v. Commissioner , 67 T.C.M. 2336 ( 1994 )


Oliver v. Commissioner , 66 T.C.M. 1192 ( 1993 )


Edward Anthony Purvis & Maureen Helena Purvis v. Commissioner , 2020 T.C. Memo. 13 ( 2020 )


Smith v. Commissioner , 62 T.C.M. 1429 ( 1991 )


Cagle v. Commissioner , 65 T.C.M. 2707 ( 1993 )


Petti v. Commissioner , 64 T.C.M. 1071 ( 1992 )


Estate of Cardulla v. Commissioner , 51 T.C.M. 1511 ( 1986 )


Hovind v. Comm'r , 104 T.C.M. 400 ( 2012 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Graham v. Comm'r , 89 T.C.M. 981 ( 2005 )