This opinion cited by 29 cases:

Boozer v. Commissioner , 76 T.C.M. 1027 ( 1998 )


Hilyard v. Department of Revenue , 5 Or. Tax 619 ( 1974 )


Coombs v. Commissioner , 67 T.C. 426 ( 1976 )


Peter Stemkowski v. Commissioner of Internal Revenue , 690 F.2d 40 ( 1982 )


Francis J. Markey and Hazel L. Markey v. Commissioner of Internal Revenue , 490 F.2d 1249 ( 1974 )


Soterios and Catharine Hantzis v. Commissioner of Internal Revenue , 638 F.2d 248 ( 1981 )


Zimmerman v. Commissioner , 71 T.C. 367 ( 1978 )


Hector Baca & Magdalena Baca v. Commissioner , 2019 T.C. Memo. 78 ( 2019 )


Hantzis v. Commissioner , 38 T.C.M. 1169 ( 1979 )


Leisner v. Commissioner , 36 T.C.M. 864 ( 1977 )


Banekatis v. Commissioner , 56 T.C.M. 376 ( 1988 )


Levy v. Commissioner , 33 T.C.M. 969 ( 1974 )


Hoeppner v. Commissioner , 64 T.C.M. 1493 ( 1992 )


Washburn v. Commissioner , 61 T.C.M. 2529 ( 1991 )


McDougal v. Commissioner , 40 T.C.M. 841 ( 1980 )


Wilson v. Commissioner , 56 T.C.M. 1478 ( 1989 )


Wojciechowski v. Commissioner , 61 T.C.M. 2758 ( 1991 )


Hitt v. Commissioner , 37 T.C.M. 333 ( 1978 )


Van Hassent v. Commissioner , 60 T.C.M. 1244 ( 1990 )


Stelmaszek v. Commissioner , 37 T.C.M. 811 ( 1978 )