This opinion cited by 14 cases:
Tracy v. Commissioner , 70 T.C. 397 ( 1978 )
White v. Commissioner , 82 T.C. 222 ( 1984 )
Nancy S. White v. Commissioner of Internal Revenue, Robert P. White v. Commissioner of Internal Revenue , 770 F.2d 685 ( 1985 )
Forest Lemasters v. Commissioner of Internal Revenue , 466 F.2d 789 ( 1972 )
Sheldon A. Bernstein and Lorrie H. Bernstein v. Commissioner of Internal Revenue , 622 F.2d 442 ( 1980 )
Sharp v. Commissioner , 31 T.C.M. 795 ( 1972 )
Springer v. Comm'r , 86 T.C.M. 127 ( 2003 )
Miller v. Commissioner , 41 T.C.M. 714 ( 1981 )
Derickson v. Commissioner , 35 T.C.M. 1325 ( 1976 )
Collins v. Commissioner , 39 T.C.M. 757 ( 1979 )
De Smyter v. Commissioner , 32 T.C.M. 402 ( 1973 )
Alexander v. Commissioner , 38 T.C.M. 969 ( 1979 )
Benson v. Commissioner , 47 T.C.M. 294 ( 1983 )
Bolza v. Commissioner , 42 T.C.M. 1138 ( 1981 )