This opinion cited by 23 cases:

Gordon v. Commissioner , 63 T.C. 51 ( 1974 )


Jackson v. Commissioner , 73 T.C. 394 ( 1979 )


Conforte v. Commissioner , 74 T.C. 1160 ( 1980 )


Andrew Gerardo v. Commissioner of Internal Revenue , 552 F.2d 549 ( 1977 )


Isaac T. Mitchell and Esther Mitchell v. Commissioner of Internal Revenue , 416 F.2d 101 ( 1969 )


Hamilton v. United States , 309 F. Supp. 468 ( 1969 )


Kelly v. Commissioner , 46 T.C.M. 1391 ( 1983 )


Grove v. Commissioner , 39 T.C.M. 1266 ( 1980 )


Barrasso v. Commissioner , 37 T.C.M. 1783 ( 1978 )


Whitten v. Commissioner , 40 T.C.M. 625 ( 1980 )


Estate of Simkins v. Commissioner , 37 T.C.M. 1388 ( 1978 )


Wells v. Commissioner , 47 T.C.M. 796 ( 1983 )


Giddio v. Commissioner , 54 T.C. 1530 ( 1970 )


Marranca v. United States , 615 F. Supp. 25 ( 1985 )


Revader v. Commissioner , 41 T.C.M. 240 ( 1980 )


Campise v. Commissioner , 40 T.C.M. 211 ( 1980 )


Mitchell v. Commissioner , 27 T.C.M. 670 ( 1968 )


Ches v. Commissioner , 35 T.C.M. 1750 ( 1976 )


Estate of Whitt v. Commissioner , 46 T.C.M. 118 ( 1983 )


Grasavage v. Commissioner , 38 T.C.M. 358 ( 1979 )