This opinion cited by 7 cases:

Ragnar v. Hokanson and Marilyn L. Hokanson v. Commissioner of Internal Revenue , 730 F.2d 1245 ( 1984 )


Eugene R. Connor and Mary P. Connor v. Commissioner of Internal Revenue , 847 F.2d 985 ( 1988 )


William F. Owen, Jr. Gretchen K. Owen v. Commissioner Internal Revenue Service , 881 F.2d 832 ( 1989 )


Albert E. Schumacher and Eunice A. Schumacher v. The United States of America , 931 F.2d 650 ( 1991 )


Laurence M. And Phyllis W. Carlson v. Commissioner of Internal Revenue , 712 F.2d 1314 ( 1983 )


john-r-hoisington-and-marilyn-j-hoisington-william-h-graves-and-helen , 833 F.2d 1398 ( 1987 )


Donald G. McNamara and Valerie J. McNamara and Robert F. Christiansen and Lucille L. Christiansen v. Commissioner of Internal Revenue , 827 F.2d 168 ( 1987 )