This opinion cited by 10 cases:

Blyler v. Commissioner , 67 T.C. 878 ( 1977 )


Estate of Shelton v. Commissioner , 68 T.C. 15 ( 1977 )


Horace R. Walter v. United States ( 1998 )


A. G. Attebury Et Ux. v. United States , 430 F.2d 1162 ( 1970 )


Randall v. Norberg , 121 R.I. 714 ( 1979 )


Sibyl Herrington v. United States , 416 F.2d 1029 ( 1969 )


Tandy Corporation v. United States , 626 F.2d 1186 ( 1980 )


Stern v. United States , 949 F. Supp. 145 ( 1996 )


Gambling v. Commissioner , 42 T.C.M. 1372 ( 1981 )


Emsy H. Swaim and Annie Swaim, Cross v. United States of America, Cross , 651 F.2d 1066 ( 1981 )