This opinion cited by 12 cases:

Brodersen v. Commissioner , 57 T.C. 412 ( 1971 )


Kent v. Commissioner , 61 T.C. 133 ( 1973 )


Suarez v. Commissioner , 68 T.C. 857 ( 1977 )


Benjamin F. Birdwell v. Commissioner of Internal Revenue , 235 F.2d 112 ( 1956 )


F. Harold Van Orman, Jr., and Jeanne L. Van Orman v. Commissioner of Internal Revenue , 418 F.2d 170 ( 1969 )


Auerbach v. Commissioner , 34 T.C.M. 948 ( 1975 )


SWENDSEEN v. COMMISSIONER , 37 T.C.M. 1851-56 ( 1978 )


Nemetz v. Commissioner , 47 T.C.M. 282 ( 1983 )


Gerard Piel and Eleanor Jackson Piel v. Commissioner of Internal Revenue , 340 F.2d 887 ( 1965 )


Wright v. Commissioner , 37 T.C.M. 372 ( 1978 )


Burton v. United States , 139 F. Supp. 121 ( 1956 )


Burkle v. Commissioner , 52 T.C.M. 249 ( 1986 )