This opinion cited by 10 cases:
Gary L. Price and Wife, Lois W. Price v. United States , 599 F.2d 594 ( 1979 )
Scouten v. Dept. of Rev. , 5 Or. Tax 390 ( 1974 )
Adler v. Commissioner , 69 T.C.M. 2314 ( 1995 )
Estate of Stefanowski v. Commissioner , 63 T.C. 386 ( 1974 )
Edwards v. Commissioner , 57 T.C.M. 1217 ( 1989 )
Gegax v. Commissioner , 73 T.C. 329 ( 1979 )
Reinhardt v. Commissioner , 6 Employee Benefits Cas. (BNA) 2417 ( 1985 )
Burton v. Commissioner , 16 Employee Benefits Cas. (BNA) 1057 ( 1992 )
Devinaspre v. Commissioner , 50 T.C.M. 846 ( 1985 )
Vidrine v. Commissioner , 66 T.C.M. 123 ( 1993 )