This opinion cited by 11 cases:
Dugan v. Commissioner , 71 T.C.M. 2592 ( 1996 )
Estate of Jacqueline E. Shelton, Deceased, Donald C. Little and Johnnie Mohon, Co-Executors v. Commissioner of Internal Revenue , 612 F.2d 1276 ( 1980 )
Sawyer v. United States , 426 F. Supp. 572 ( 1977 )
Stewart v. United States , 263 F. Supp. 451 ( 1967 )
General Baking Co. v. Commissioner , 48 T.C. 201 ( 1967 )
Fogle v. Commissioner , 25 T.C.M. 785 ( 1966 )
Egner v. Commissioner , 57 T.C.M. 484 ( 1989 )
Rutland v. Commissioner , 36 T.C.M. 40 ( 1977 )
Schroeder v. Commissioner , 56 T.C.M. 1480 ( 1989 )
Conovitz v. Comm'r , 39 T.C.M. 929 ( 1980 )
Bahoric v. Commissioner , 22 T.C.M. 1745 ( 1963 )