This opinion cited by 10 cases:
Brandschain v. Commissioner , 80 T.C. 746 ( 1983 )
Birdsell v. Nichols (In Re Birdsell) , 2004 Bankr. LEXIS 601 ( 2004 )
Duley v. Commissioner , 41 T.C.M. 1521 ( 1981 )
Nash Miami Motors, Inc. v. Commissioner , 23 T.C.M. 1388 ( 1964 )
Bufalino v. Commissioner , 35 T.C.M. 494 ( 1976 )
Gold v. Commissioner , 47 T.C.M. 458 ( 1983 )
Estate of Smith v. Commissioner , 22 T.C.M. 1641 ( 1963 )
Gerber & Associates, Inc. v. Commissioner , 54 T.C.M. 420 ( 1987 )
Goudas v. Commissioner , 72 T.C.M. 1540 ( 1996 )
Lang v. Commissioner , 79 T.C.M. 2158 ( 2000 )