This opinion cited by 10 cases:

Estate of Johnston v. Commissioner , 51 T.C. 290 ( 1968 )


Harmston v. Commissioner , 61 T.C. 216 ( 1973 )


J. C. Bradford and Eleanor A. Bradford v. The United States , 444 F.2d 1133 ( 1971 )


The First National Bank & Trust Company of Chickasha v. United States , 462 F.2d 908 ( 1972 )


Borrelli v. Commissioner , 31 T.C.M. 876 ( 1972 )


Computervision Int'l Corp. v. Commissioner , 71 T.C.M. 2450 ( 1996 )


Ayres v. Commissioner , 45 T.C.M. 1299 ( 1983 )


Snider v. Commissioner , 29 T.C.M. 1058 ( 1970 )


Field v. Commissioner , 30 T.C.M. 961 ( 1971 )


Commissioner of Internal Revenue v. E. F. Baertschi and Alma M. Baertschi , 412 F.2d 494 ( 1969 )