This opinion cited by 19 cases:

United States v. Amy T. Critzer , 498 F.2d 1160 ( 1974 )


Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal Revenue , 352 F.2d 221 ( 1966 )


HANHAUSER v. COMMISSIONER , 37 T.C.M. 1851-67 ( 1978 )


Taylor v. Commissioner , 74 T.C.M. 1197 ( 1997 )


HAN v. COMMISSIONER , 83 T.C.M. 1824 ( 2002 )


Afshar v. Commissioner , 41 T.C.M. 1489 ( 1981 )


Delgado v. Commissioner , 55 T.C.M. 155 ( 1988 )


O'Sheeran v. Commissioner , 47 T.C.M. 405 ( 1983 )


Rodriguez v. Commissioner , 51 T.C.M. 243 ( 1986 )


Gradsky v. Commissioner , 29 T.C.M. 625 ( 1970 )


Synanon Church v. Commissioner , 57 T.C.M. 602 ( 1989 )


Stovall v. Commissioner , 46 T.C.M. 894 ( 1983 )


Truesdell v. Comm'r , 89 T.C. 1280 ( 1987 )


Emerson v. Commissioner , 24 T.C.M. 967 ( 1965 )


JONES v. COMMISSIONER , 74 T.C.M. 473 ( 1997 )


O'Hagan v. Commissioner , 70 T.C.M. 498 ( 1995 )


Pisello v. Commissioner , 38 T.C.M. 639 ( 1979 )


Halpern v. Commissioner , 43 T.C.M. 346 ( 1982 )


Rosenbaum v. Commissioner , 45 T.C.M. 825 ( 1983 )