This opinion cited by 9 cases:
Republic Supply Co. v. Commissioner , 66 T.C. 446 ( 1976 )
Exchange Security Bank v. United States , 345 F. Supp. 486 ( 1972 )
James and Martha Kuper and Charles and Kathleen Kuper, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant , 533 F.2d 152 ( 1976 )
Greenfield v. Commissioner , 44 T.C.M. 1487 ( 1982 )
Seay v. Commissioner , 33 T.C.M. 1406 ( 1974 )
Kelley v. Commissioner , 62 T.C.M. 136 ( 1991 )
CUTTS v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 8 ( 2004 )
Connell v. Commissioner , 42 T.C.M. 423 ( 1981 )
A. Ross Winans Grantor Trust v. Commissioner , 58 T.C.M. 884 ( 1989 )
