This opinion cited by 19 cases:
Prendergast v. Commissioner , 57 T.C. 475 ( 1972 )
Herring v. Commissioner , 66 T.C. 308 ( 1976 )
Pavel Dobra and Ana Dobra v. Commissioner , 111 T.C. No. 19 ( 1998 )
Rudolph Stephen Heretick, Jr. v. Commissioner , 2003 T.C. Summary Opinion 129 ( 2003 )
John C. Muse v. United States , 434 F.2d 349 ( 1970 )
Bayless v. Commissioner , 61 T.C. 394 ( 1973 )
Brown v. Commissioner , 64 T.C.M. 763 ( 1992 )
Petlow v. Commissioner , 34 T.C.M. 51 ( 1975 )
Stanford v. Commissioner , 69 T.C.M. 1930 ( 1995 )
Ferguson v. Commissioner , 67 T.C.M. 2434 ( 1994 )
Puckett v. Commissioner , 37 T.C.M. 1382 ( 1978 )
Leeds v. Commissioner , 33 T.C.M. 551 ( 1974 )
Ward v. Commissioner , 49 T.C.M. 686 ( 1985 )
Johnson v. Commissioner , 42 T.C.M. 605 ( 1981 )
Frazier v. Commissioner , 35 T.C.M. 676 ( 1976 )
Dobra v. Commissioner , 111 T.C. 339 ( 1998 )
McDonald v. Commissioner , 61 T.C.M. 2764 ( 1991 )
Albergottie v. Commissioner , 32 T.C.M. 33 ( 1973 )
Laglia v. Commissioner , 88 T.C. 894 ( 1987 )