This opinion cited by 11 cases:

Grossman v. Commissioner , 74 T.C. 1147 ( 1980 )


Miller v. Commissioner , 84 T.C. 827 ( 1985 )


Rossell M. Hightower, Individually and as of the Estate of Robert B. Hightower, Deceased v. United States , 463 F.2d 182 ( 1972 )


Willard Barry and Harriet Barry v. United States , 501 F.2d 578 ( 1974 )


H. Douglas Wilson, and Roberta D. Wilson v. United States , 588 F.2d 1168 ( 1978 )


Scharf v. Commissioner , 32 T.C.M. 1247 ( 1973 )


Lemos v. Commissioner , 32 T.C.M. 515 ( 1973 )


Yates Motor Co. v. Commissioner , 34 T.C.M. 1235 ( 1975 )


Levinson v. Commissioner , 59 T.C. 676 ( 1973 )


Higley v. Commissioner , 40 T.C.M. 941 ( 1980 )


Yates Motor Company, Inc. v. Commissioner of Internal Revenue , 561 F.2d 15 ( 1977 )