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 )