This opinion cited by 7 cases:
Hassen v. Commissioner , 63 T.C. 175 ( 1974 )
amy-c-mellott-paul-c-mellott-and-forrest-r-mellott-a-minor-and-kay , 257 F.2d 798 ( 1958 )
Jacob Abdalla and Mary T. Abdalla v. Commissioner of Internal Revenue , 647 F.2d 487 ( 1981 )
James H. Merritt, Sr., and Amanda Merritt v. Commissioner of Internal Revenue , 400 F.2d 417 ( 1968 )
Lettie Pate Whitehead Foundation, Inc., Cross-Appellant v. United States of America, Cross-Appellee , 606 F.2d 534 ( 1979 )
Skore v. Comm'r , 2009 Tax Ct. Summary LEXIS 22 ( 2009 )
Coleman v. Comm'r , 2009 Tax Ct. Summary LEXIS 17 ( 2009 )