This opinion cited by 16 cases:

Gomez v. Commissioner , 71 T.C.M. 2942 ( 1996 )


Sibla v. Commissioner , 68 T.C. 422 ( 1977 )


Boyer v. Commissioner , 69 T.C. 521 ( 1977 )


Sakol v. Commissioner , 67 T.C. 986 ( 1977 )


Grossman v. Gilchrist , 519 F. Supp. 173 ( 1981 )


Carl & Ruth Briggs and Raymond J. Hurbi v. Commissioner of Internal Revenue , 694 F.2d 614 ( 1982 )


Vicki Baumgartner, Personal Representative Of The Estate of Richard R. Baumgartner v. Tennessee Consolidated Retirement System ( 2018 )


Bagnell v. Commissioner , 66 T.C.M. 463 ( 1993 )


Kosmal v. Commissioner , 39 T.C.M. 651 ( 1979 )


Herstrom v. Commissioner , 38 T.C.M. 1209 ( 1979 )


Atwood v. Commissioner , 34 T.C.M. 1353 ( 1975 )


Roundy v. Commissioner , 70 T.C.M. 6 ( 1995 )


Murphey v. Commissioner , 34 T.C.M. 1377 ( 1975 )


Zwiener v. Commissioner , 47 T.C.M. 213 ( 1983 )


Green v. Commissioner , 68 T.C.M. 167 ( 1994 )


Feistman v. Commissioner , 35 T.C.M. 1045 ( 1976 )