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 )