This opinion cited by 13 cases:

Gibbs v. Commissioner ( 1997 )


Baxley v. Nationwide Mutual Insurance ( 1993 )


Srivastava v. Commissioner ( 1998 )


Hughes A. and Marilyn B. Bagley v. Commissioner ( 1995 )


Greer v. Commissioner ( 2000 )


Hawkins v. Comm'r ( 2005 )


Francisco v. United States ( 2001 )


Rosemary S. Kovacs v. Commissioner of Internal Revenue ( 1994 )


Charles Francisco Cecilia Francisco v. United States ( 2001 )


Francisco v. United States ( 1999 )


Rozpad v. Commissioner ( 1998 )


Green v. Comm'r ( 2005 )


Quantum Co. Trust v. Commissioner ( 2000 )