This opinion cited by 13 cases:
Consolidated Industries, Inc. v. Commissioner , 82 T.C. 477 ( 1984 )
Burke v. Commissioner , 70 T.C.M. 1630 ( 1995 )
Dileo v. Comm'r , 96 T.C. 858 ( 1991 )
Ramsey v. Commissioner , 48 T.C.M. 73 ( 1984 )
White v. Commissioner , 37 T.C.M. 1147 ( 1978 )
Estate of Weissbart v. Commissioner , 63 T.C.M. 1845 ( 1992 )
Ocean Sands Holding Corp. v. Commissioner , 41 T.C.M. 1 ( 1980 )
Cooperberg v. Commissioner , 38 T.C.M. 473 ( 1979 )
Rosenbaum v. Commissioner , 45 T.C.M. 825 ( 1983 )
Cockey v. Commissioner , 50 T.C.M. 372 ( 1985 )
Walter v. Commissioner , 39 T.C.M. 987 ( 1980 )
Bourque v. Commissioner , 40 T.C.M. 824 ( 1980 )
Qualley v. Commissioner , 35 T.C.M. 887 ( 1976 )