This opinion cited by 13 cases:

Brian Miller v. United States ( 1986 )


Bartley v. United States Internal Revenue Service ( 2004 )


Oak Hills Local School District Board of Education v. Hamilton County Board of Revision ( 2012 )


Daniel Jacob v. Commissioner of Internal Revenue Service ( 1994 )


Edmund G. And Kaatje R. Redman v. Commissioner of Internal Revenue ( 1987 )


Aubrey L. Teters Dolly G. Teters v. Commissioner of Internal Revenue Service ( 1994 )


Charles C. Tseng Doris W. Tseng v. Commissioner of Internal Revenue Service ( 1992 )


Makram A. Tadros v. Commissioner of Internal Revenue ( 1985 )


Vernon L. Correia Charlotte M. Correia v. Commissioner of Internal Revenue ( 1995 )


Storelli v. Commissioner ( 1986 )


United States v. Cope ( 1987 )


Anderson v. United States ( 1990 )


Spanner v. Commissioner ( 1988 )