This opinion cited by 21 cases:
Jeddeloh v. Department of Revenue , 7 Or. Tax 49 ( 1977 )
Elliott v. Commissioner , 73 T.C.M. 3197 ( 1997 )
Alsobrook v. United States , 431 F. Supp. 1122 ( 1977 )
Bayard W. Kennett, Administrator of the Estate of Linnell W. Kennett v. Delta Air Lines, Inc. , 560 F.2d 456 ( 1977 )
La Staiti v. Commissioner , 41 T.C.M. 511 ( 1980 )
Higgins v. Commissioner , 35 T.C.M. 962 ( 1976 )
Estate of Allen v. Commissioner , 44 T.C.M. 9 ( 1982 )
Simmons v. Commissioner , 46 T.C.M. 458 ( 1983 )
Viani v. Commissioner , 68 T.C.M. 776 ( 1994 )
Teakle v. Commissioner , 36 T.C.M. 1542 ( 1977 )
Luszko v. Commissioner , 42 T.C.M. 1048 ( 1981 )
Weber v. Commissioner , 68 T.C.M. 172 ( 1994 )
Sigmon v. Commissioner , 55 T.C.M. 1567 ( 1988 )
Modell v. Commissioner , 47 T.C.M. 706 ( 1983 )
Smartt v. Commissioner , 65 T.C.M. 1962 ( 1993 )
Cho v. Commissioner , 35 T.C.M. 1442 ( 1976 )
Tolzman v. Commissioner , 43 T.C.M. 1 ( 1981 )
Dunmire v. Commissioner , 42 T.C.M. 438 ( 1981 )
Smith v. Commissioner , 68 T.C.M. 1538 ( 1994 )
Ghidoni v. Commissioner , 61 T.C.M. 2993 ( 1991 )
