This opinion cited by 22 cases:

Tucker v. Commissioner , 55 T.C. 783 ( 1971 )


Foote v. Commissioner , 67 T.C. 1 ( 1976 )


Kroll v. Commissioner , 49 T.C. 557 ( 1968 )


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 )


Leyland v. Commissioner , 34 T.C.M. 1502 ( 1975 )


Anderson v. Commissioner , 62 T.C.M. 875 ( 1991 )


William W. Steinhort and Mildred Steinhort v. Commissioner of Internal Revenue , 335 F.2d 496 ( 1964 )


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 )


Hoffman v. Commissioner , 30 T.C.M. 508 ( 1971 )


Whitman v. United States , 248 F. Supp. 845 ( 1965 )


Le Towt v. Commissioner , 22 T.C.M. 547 ( 1963 )


Curtis v. Commissioner , 29 T.C.M. 1387 ( 1970 )


Taylor v. Commissioner , 50 T.C.M. 911 ( 1985 )


Clemons v. Commissioner , 30 T.C.M. 114 ( 1971 )


Barrett v. Comm'r , 114 T.C.M. 398 ( 2017 )


Thomas J. Doyle and Laura A. Doyle v. Commissioner of Internal Revenue , 354 F.2d 480 ( 1966 )