This opinion cited by 38 cases:

La Croix v. Commissioner , 61 T.C. 471 ( 1974 )


Estate of Munter v. Commissioner , 63 T.C. 663 ( 1975 )


Weyher v. Commissioner , 66 T.C. 825 ( 1976 )


Hillsboro Nat'l Bank v. Commissioner , 73 T.C. 61 ( 1979 )


Southern Pacific Transp. Co. v. Commissioner , 75 T.C. 497 ( 1980 )


Woods v. Commissioner , 92 T.C. 776 ( 1989 )


LeFever v. Commissioner , 103 T.C. 525 ( 1994 )


Estate of Delman v. Commissioner , 73 T.C. 15 ( 1979 )


Putoma Corp. v. Commissioner , 66 T.C. 652 ( 1976 )


Lewis v. Commissioner ( 1994 )


Kristine A. Cluck v. Commissioner , 105 T.C. No. 21 ( 1995 )


Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )


Estate of Mildred Geraldine Letts, James P. Letts III and Joanne L. Magbee, Coexecutors v. Commissioner , 109 T.C. No. 15 ( 1997 )


Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )


Unvert v. Commissioner , 72 T.C. 807 ( 1979 )


Estate of Mueller v. Comm'r , 101 T.C. 551 ( 1993 )


david-m-kelley-david-m-kelley-estate-of-nancy-i-kelley-deceased-v , 45 F.3d 348 ( 1995 )


Twitchco, Inc. v. United States , 348 F. Supp. 330 ( 1972 )


Janis v. Comm'r , 87 T.C.M. 1322 ( 2004 )


Clemon J. And Ivy C. Herrington v. Commissioner of Internal Revenue , 854 F.2d 755 ( 1988 )