This opinion cited by 18 cases:

Estate of Meriano v. Commissioner IRS ( 1998 )


Robert F. Goeller and Jeanette M. Goeller v. United States , 111 A.F.T.R.2d (RIA) 1255 ( 2013 )


Alioto v. Commissioner , 699 F.3d 948 ( 2012 )


Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal Revenue , 522 F.2d 132 ( 1975 )


Anne Moen Bullitt Biddle Brewster v. Commissioner of Internal Revenue , 607 F.2d 1369 ( 1979 )


Rafter v. Commissioner , 60 T.C. 1 ( 1973 )


Lafonza E. Washington, Joan A. Washington v. Commissioner of Internal Revenue , 930 F.2d 919 ( 1991 )


Schmidt v. Commissioner , 57 T.C.M. 235 ( 1989 )


Huey v. Commissioner , 50 T.C.M. 430 ( 1985 )


ss-ballin-agency-inc-in-no-19035-v-commissioner-of-internal-revenue , 446 F.2d 554 ( 1971 )


estate-of-josephine-mazzoni-deceased-peter-mazzoni-and-peter-mazzoni-v , 451 F.2d 197 ( 1971 )


Thomason v. Commissioner , 46 T.C.M. 1374 ( 1983 )


Powe Trust v. Comm'r , 44 T.C.M. 933 ( 1982 )


Mongold v. Commissioner , 43 T.C.M. 117 ( 1981 )


Mozayeny v. Commissioner , 53 T.C.M. 566 ( 1987 )


Meriano v. Commissioner , 71 T.C.M. 2060 ( 1996 )


Laney v. Commissioner , 74 T.C.M. 507 ( 1997 )


Nadler v. Commissioner , 55 T.C.M. 949 ( 1988 )