This opinion cited by 10 cases:

Boulez v. Commissioner , 76 T.C. 209 ( 1981 )


Gardner v. Commissioner , 75 T.C. 475 ( 1980 )


Glauber Valve Co., Inc. v. United States , 536 F. Supp. 68 ( 1982 )


Martin v. Commissioner , 56 T.C. 1294 ( 1971 )


Gripentrog v. Commissioner , 34 T.C.M. 1455 ( 1975 )


Sampson v. Commissioner , 29 T.C.M. 927 ( 1970 )


Bergman v. Commissioner , 49 T.C.M. 1578 ( 1985 )


Gresham v. Commissioner , 33 T.C.M. 39 ( 1974 )


Bennett v. Commissioner , 56 T.C.M. 796 ( 1988 )


Raymond E. Sampson and Geneva Sampson v. Commissioner of Internal Revenue , 444 F.2d 530 ( 1971 )