This opinion cited by 7 cases:

Ciaravella v. Commissioner ( 1998 )


Shackelford v. Commissioner ( 1995 )


Evans v. Comm'r ( 2014 )


Gow v. Commissioner ( 2000 )


BECK v. COMMISSIONER ( 2001 )


Hopkins v. Comm'r ( 2005 )


Dana W. Brown v. Commissioner of Internal Revenue ( 1971 )