This opinion cited by 30 cases:

Littman v. Commissioner , 42 T.C. 503 ( 1964 )


Jamieson v. Commissioner , 51 T.C. 635 ( 1969 )


Proskey v. Commissioner , 51 T.C. 918 ( 1969 )


Willie v. Commissioner , 57 T.C. 383 ( 1971 )


Vaccaro v. Commissioner , 58 T.C. 721 ( 1972 )


Barney Reiffen and Constance Reiffen v. The United States , 376 F.2d 883 ( 1967 )


Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal Revenue , 321 F.2d 721 ( 1963 )


Untitled Texas Attorney General Opinion ( 1963 )


richard-e-johnson-and-beverly-p-johnson-his-wife-and-martin-l , 396 F.2d 258 ( 1968 )


John E. Quast and Nancy K. Quast v. United States , 428 F.2d 750 ( 1970 )


Lowell D. Ward and Suzanne M. Ward v. Commissioner of Internal Revenue , 449 F.2d 766 ( 1971 )


Bingler v. Johnson , 89 S. Ct. 1439 ( 1969 )


Mueller v. Commissioner , 41 T.C. 639 ( 1964 )


Helms v. Commissioner , 31 T.C.M. 442 ( 1972 )


Bergeron v. Commissioner , 31 T.C.M. 1226 ( 1972 )


Reese v. Commissioner , 45 T.C. 407 ( 1966 )


Kopecky v. Commissioner , 27 T.C.M. 1061 ( 1968 )


Di Bona v. Commissioner , 27 T.C.M. 1055 ( 1968 )


Sellingsloh v. Commissioner , 40 T.C.M. 1293 ( 1980 )


Schwartz v. Commissioner , 28 T.C.M. 762 ( 1969 )