This opinion cited by 22 cases:
Soterios and Catharine Hantzis v. Commissioner of Internal Revenue , 638 F.2d 248 ( 1981 )
Morton L. E. Chwalow and Esther L. Chwalow v. Commissioner of Internal Revenue , 470 F.2d 475 ( 1972 )
William W. Steinhort and Mildred Steinhort v. Commissioner of Internal Revenue , 335 F.2d 496 ( 1964 )
Samuel W. Marshall, Jr. v. Commissioner of Internal Revenue, Frances McClellan Marshall v. Commissioner of Internal Revenue , 240 F.2d 185 ( 1957 )
Kermit L. Claunch and Willodean Claunch v. Commissioner of Internal Revenue , 264 F.2d 309 ( 1959 )
United States v. Elmire L. Le Blanc , 278 F.2d 571 ( 1960 )
Glover v. Comm'r , 2011 Tax Ct. Summary LEXIS 105 ( 2011 )
Barrett v. Comm'r , 114 T.C.M. 398 ( 2017 )
Leyland v. Commissioner , 34 T.C.M. 1502 ( 1975 )
Anderson v. Commissioner , 62 T.C.M. 875 ( 1991 )
Thomas J. Doyle and Laura A. Doyle v. Commissioner of Internal Revenue , 354 F.2d 480 ( 1966 )
Hoffman v. Commissioner , 30 T.C.M. 508 ( 1971 )
Kroll v. Commissioner , 49 T.C. 557 ( 1968 )
Tucker v. Commissioner , 55 T.C. 783 ( 1971 )
Foote v. Commissioner , 67 T.C. 1 ( 1976 )
Whitman v. United States , 248 F. Supp. 845 ( 1965 )
Baker v. Comm'r , 2011 Tax Ct. Summary LEXIS 88 ( 2011 )
Allen v. Comm'r , 97 T.C.M. 1522 ( 2009 )
Le Towt v. Commissioner , 22 T.C.M. 547 ( 1963 )
Curtis v. Commissioner , 29 T.C.M. 1387 ( 1970 )
