This opinion cited by 12 cases:

Witzel v. Commissioner ( 1999 )


Lisa Milkovich v. United States ( 2022 )


United States v. Harold D. Farley Gail D. Farley ( 2000 )


Chesapeake Outdoor Enterprises, Inc., Abel Trust, John E. Magee, Jr., Trustee, Tax Matters Person v. Commissioner ( 1998 )


Cronin v. Commissioner ( 1999 )


Goodman v. Commissioner ( 2000 )


Robert W. Eberle and Deborah M. Eberle v. Commissioner ( 1999 )


Bettisworth v. Commissioner ( 2000 )


Salvador A. Gaudiano,et Al.,petitioners-Appellants v. Commissioner of Internal Revenue ( 2000 )


Mullen v. Commissioner ( 2000 )


Gaudiano v. Commissioner ( 1998 )


Friedman v. Commissioner ( 1998 )