This opinion cited by 9 cases:

Biedermann v. Commissioner , 68 T.C. 1 ( 1977 )


Cottle v. Commissioner , 89 T.C. 467 ( 1987 )


Crosswhite v. United States , 438 F. Supp. 368 ( 1977 )


Francis E. Gartrell and Mabel L. Gartrell v. United States , 619 F.2d 1150 ( 1980 )


theodore-h-case-individually-and-as-co-executor-of-the-estate-of-natalie , 633 F.2d 1240 ( 1980 )


Enslin v. Commissioner , 44 T.C.M. 616 ( 1982 )


DuVal v. Commissioner , 68 T.C.M. 1375 ( 1994 )


Turner v. Commissioner , 36 T.C.M. 1790 ( 1977 )


Robert L. Graves Manelle H. Graves v. Commissioner of Internal Revenue Service , 867 F.2d 199 ( 1989 )