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 )