green
Positive treatment
7.6 score
Treatment trajectory · 1978 → 2026 · click a year to view as-of
1978
2002
2026
Top citers, strongest first. 33 distinct citers.
How cited ↗
cited
Cited "see"
Vanover v. Comm'r
See Gajewski v. Commissioner , 67 T.C. 181 , 199 (1976) , aff'd without published opinion , 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Knutsen-Rowell, Inc. v. Comm'r
See Gajewski v. Commissioner , 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
discussed
Cited "see"
Charlton v. Comm'r
See Gajewski v. Commissioner , 67 T.C. 181 , 199 (1976) (stating that the existence of fraud is a question of fact to be determined upon consideration of the entire record), affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Foxworthy, Inc. v. Comm'r
See Gajewski v. Commissioner , 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Piole v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Madge v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
McGee v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Raney v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) ; Estate of Pittard v. Commissioner, 69 T.C. 391 (1977) .
cited
Cited "see"
Raney v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) ; Estate of Pittard v. Commissioner, 69 T.C. 391 (1977) .
cited
Cited "see"
Unger v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181, 199 (1976), affd. without published opinion 578 F.2d 1383 (8th Cir. 1978).
cited
Cited "see"
Bacon v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Karcho v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Gold Bar, Inc. v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published *257 opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
House v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Gerald A. Sadler v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181, 199 (1976), affd. without published opinion 578 F.2d 1383 (8th Cir. 1978).
cited
Cited "see"
Beddow v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Palmer v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Jenkins v. Commissioner
See Gajewski v. Commissioner , 67 T.C. 181 , 200 (1976) , *591 affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Turk v. Commissioner
See Gajewski v. Commissioner , 67 T.C. 181 , 192 (1976) , affd. by unpublished order 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Hammers v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Piekos v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 200 (1976) , affd. without published opinion 578 F. 2d 1383 (8th Cir. 1978) ; Beaver v. Commissioner, 55 T.C. 85 , 93 (1970) .
cited
Cited "see"
Fahy v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 191-192 (1976) , affd. without published opinion 578 F.2d 1383 (CA8 1978) .
cited
Cited "see"
Brobeck v. Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 (1976) , affd. 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Tully
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , *488 affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
discussed
Cited "see"
Temple
See Gajewski v. Commissioner, 67 T.C. 181, 35 See appendix A or F. 36 See appendix B or G. 37 See appendix C or H. 38 See appendix D or I. 39 See appendix E or J. - 26 - 199 (1976), affd. without published opinion 578 F.2d 1383 (8th Cir. 1978).
cited
Cited "see"
Marsh
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
MOORE
See Gajewski v. Commissioner, 67 T.C. 181, 199 (1976), affd. without published opinion 578 F.2d 1383 (8th Cir. 1978).
discussed
Cited "see"
Carter
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) (stating that the existence of fraud is a question of fact to be determined upon consideration of the entire record), affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
discussed
Cited "see"
Sadler
(2×)
See Gajewski v. Commissioner, 67 T.C. 181, 199 (1976), affd. without published opinion 578 F.2d 1383 (8th Cir. 1978).
cited
Cited "see"
Comm'r
See Gajewski v. Commissioner , 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Davis
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see"
Commissioner
See Gajewski v. Commissioner, 67 T.C. 181 , 199 (1976) , affd. without published opinion 578 F.2d 1383 (8th Cir. 1978) .
cited
Cited "see, e.g."
McMullen v. Commissioner
Compare Muste v. Commissioner , 35 T.C. 913 (1961) , *107 with Gajewski v. Commissioner , 67 T.C. 181 (1976) , affd. by unpublished order 578 F.2d 1383 (8th Cir. 1978) .
Retrieving the full opinion text from the archive…
United States
v.
Holmstrom
v.
Holmstrom
77-1880.
Court of Appeals for the Eighth Circuit.
May 2, 1978.
Published