This opinion cited by 8 cases:
united-states-of-america-and-dennis-p-mccarthy-special-agent-internal , 650 F.2d 1141 ( 1981 )
Southern v. Commissioner , 87 T.C. 49 ( 1986 )
St. James Sugar Cooperative, Inc., Cross v. United States of America, Cross , 643 F.2d 1219 ( 1981 )
Linda M. Liberi Toner v. Commissioner of Internal Revenue , 629 F.2d 899 ( 1980 )
Jaske v. Commissioner , 52 T.C.M. 573 ( 1986 )
Castorina v. Commissioner , 41 T.C.M. 971 ( 1981 )
Wolkomir v. Commissioner , 40 T.C.M. 1078 ( 1980 )
Fuller v. Commissioner , 40 T.C.M. 1184 ( 1980 )