This opinion cited by 13 cases:

Gibbs v. Commissioner , 73 T.C.M. 2669 ( 1997 )


Kohn v. Kohn , 242 Pa. Super. 435 ( 1976 )


Catterall v. Commissioner , 68 T.C. 413 ( 1977 )


Samuel Katkin and Doris Katkin v. Commissioner of Internal Revenue , 570 F.2d 139 ( 1978 )


Walter F. Vorbleski and Florence Vorbleski v. Commissioner of Internal Revenue , 589 F.2d 123 ( 1978 )


Sidney R. Solomon and Beatrice Solomon v. Commissioner of Internal Revenue , 570 F.2d 28 ( 1977 )


john-s-gammill-and-betty-milliren-v-commissioner-of-internal-revenue , 710 F.2d 607 ( 1983 )


McCormick v. Commissioner , 54 T.C.M. 242 ( 1987 )


FARRELL v. COMMISSIONER , 58 T.C.M. 979 ( 1989 )


Alexander v. Commissioner , 38 T.C.M. 969 ( 1979 )


Kingsley v. Commissioner , 72 T.C. 1095 ( 1979 )


Craven v. United States , 70 F. Supp. 2d 1323 ( 1999 )


Gammill v. Commissioner , 73 T.C. 921 ( 1980 )