, 00-1244 (2001)

This opinion cites 25 cases:

• Srivastava v. CIR, 99-60437 (2000)
  Court of Appeals for the Fifth Circuit   |  Jul. 21, 2000  | Cited 12 times
• Franklin P. Coady Nona Coady v. Commissioner of Internal Revenue, 98-71358 (2000)
  Court of Appeals for the Ninth Circuit   |  Jun. 14, 2000  | Cited 0 times
• 98-2437 (2000)
  Court of Appeals for the Sixth Circuit   |  Jan. 13, 2000  | Cited 4 times
• Young v. Commissioner, No. 20435-97; No. 21489-97 (1999)
  United States Tax Court   |  Aug. 20, 1999  | Cited 0 times
• Ralph F. Waterman v. Commissioner of Internal Revenue, 98-2053 (1999)
  Court of Appeals for the Fourth Circuit   |  Jun. 03, 1999  | Cited 83 times
• 97-1856 (1998)
  Court of Appeals for the Fourth Circuit   |  Jul. 24, 1998  | Cited 45 times
• Hughes A. Bagley and Marilyn B. Bagley v. Commissioner of Internal Revenue, 96-1768 (1997)
  Court of Appeals for the Eighth Circuit   |  Oct. 01, 1997  | Cited 0 times
• Bagley v. Commissioner, Docket No. 531-93. (1995)
  United States Tax Court   |  Dec. 11, 1995  | Cited 0 times
• Alexander v. IRS, 95-1451 (1995)
  Court of Appeals for the First Circuit   |  Dec. 22, 1995  | Cited 0 times
• Jack L. Baylin, Tax Matters Partner, Painters Mill Venture v. United States, 94-5063 (1995)
  Court of Appeals for the Federal Circuit   |  Jan. 05, 1995  | Cited 0 times
• Blatt v. Commissioner, Docket No. 12456-92 (1994)
  United States Tax Court   |  Jan. 31, 1994  | Cited 0 times
• Joann C. Arnes v. United States, 91-35752 (1992)
  Court of Appeals for the Ninth Circuit   |  Dec. 11, 1992  | Cited 0 times
• Rice's Toyota World, Inc. (Formerly Rice Auto Sales, Inc.) v. Commissioner of Internal Revenue, 84-1246 (1985)
  Court of Appeals for the Fourth Circuit   |  Jan. 07, 1985  | Cited 0 times
• William L. Riley and June E. Riley v. Commissioner of Internal Revenue, 79-2019 (1981)
  Court of Appeals for the Tenth Circuit   |  May 20, 1981  | Cited 0 times
• O'Brien v. Commissioner, Docket No. 89659 (1962)
  United States Tax Court   |  Aug. 22, 1962  | Cited 39 times
• United States v. Davis, 190 (1962)
  Supreme Court of the United States   |  Jun. 04, 1962  | Cited 1 times
• James v. United States, 63 (1961)
  Supreme Court of the United States   |  May 15, 1961  | Cited 1 times
• Ethel West Cotnam v. Commissioner of Internal Revenue, 16902 (1959)
  Court of Appeals for the Fifth Circuit   |  Jan. 23, 1959  | Cited 3 times
• Daniel S. W. Kelly v. Commissioner of Internal Revenue, 11491_1 (1956)
  Court of Appeals for the Seventh Circuit   |  Jan. 04, 1956  | Cited 9 times
• Kelly v. Commissioner, Docket No. 37943 (1955)
  United States Tax Court   |  Jan. 24, 1955  | Cited 0 times
• Commissioner v. Glenshaw Glass Co., 199 (1955)
  Supreme Court of the United States   |  May 09, 1955  | Cited 1 times
• Barnum v. Commissioner, Docket No. 36224 (1952)
  United States Tax Court   |  Dec. 10, 1952  | Cited 0 times
• Helvering v. Horst, 27 (1940)
  Supreme Court of the United States   |  Nov. 25, 1940  | Cited 0 times
• Lucas v. Earl, 99 (1930)
  Supreme Court of the United States   |  Mar. 17, 1930  | Cited 0 times
• Old Colony Trust Co. v. Commissioner, 130 (1929)
  Supreme Court of the United States   |  Jun. 03, 1929  | Cited 0 times