This opinion cited by 10 cases:
Bieberdorf v. Commissioner , 60 T.C. 114 ( 1973 )
Olick v. Commissioner , 73 T.C. 479 ( 1979 )
Yarlott v. Comm'r , 78 T.C. 585 ( 1982 )
Smith v. Commissioner , 60 T.C. 279 ( 1973 )
Lancaster v. Commissioner , 37 T.C.M. 353 ( 1978 )
Koch v. Commissioner , 38 T.C.M. 650 ( 1979 )
Allen v. Commissioner , 46 T.C.M. 574 ( 1983 )
Bailey v. Commissioner , 60 T.C. 447 ( 1973 )
Seelbach v. Commissioner , 58 T.C.M. 613 ( 1989 )
Sellingsloh v. Commissioner , 40 T.C.M. 1293 ( 1980 )