This opinion cited by 12 cases:

Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal Revenue ( 1981 )


Kasun v. United States ( 1981 )


Krueger v. Commissioner ( 1987 )


Greenwood v. Commissioner ( 1989 )


Faircloth v. Commissioner ( 1982 )


Rohr v. Commissioner ( 1982 )


Calaby v. Commissioner ( 1982 )


Trapp v. Commissioner ( 1980 )


Mann v. Commissioner ( 1982 )


Jamerson v. Commissioner ( 1986 )


Camren v. Commissioner ( 1981 )


Gerald D. Roberts Judy A. Roberts v. Commissioner of Internal Revenue ( 1992 )