This opinion cited by 11 cases:

William J. Crum v. Commissioner of Internal Revenue ( 1980 )


Stroupe v. Commissioner ( 1998 )


Carlisle v. Commissioner ( 2000 )


Hyler v. Comm'r ( 2002 )


Lisa Edwards v. Commissioner of IRS ( 2015 )


Tatum v. Comm'r ( 2003 )


Galluzzo v. Comm'r ( 2013 )


Barnes v. Comm'r ( 2010 )


Wilson v. Commissioner ( 1997 )


Estate of Rule v. Comm'r ( 2009 )


Webb v. Commissioner ( 1996 )