This opinion cited by 10 cases:
O'Brien v. Commissioner , 62 T.C. 543 ( 1974 )
Gille v. United States , 838 F. Supp. 521 ( 1993 )
Butler v. District Director of Internal Revenue , 369 F. Supp. 1281 ( 1973 )
United States v. Edward J. Ahrens , 530 F.2d 781 ( 1976 )
Lillian N. Wilson v. Commissioner of Internal Revenue , 464 F.2d 603 ( 1972 )
Lillian N. Wilson v. Commissioner of Internal Revenue , 474 F.2d 600 ( 1973 )
Austin v. Voskuil , 493 F. Supp. 780 ( 1980 )
Green v. United States , 437 F. Supp. 334 ( 1977 )
Butler v. District Director of Internal Revenue , 409 F. Supp. 853 ( 1975 )
John Arnold Executrak Systems, Inc. v. Commissioner , 58 T.C.M. 1129 ( 1990 )