This opinion cited by 18 cases:
Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee , 551 F.2d 74 ( 1977 )
Smith v. Commissioner , 38 T.C.M. 689 ( 1979 )
Babcock v. Commissioner , 38 T.C.M. 697 ( 1979 )
Lay v. Commissioner , 42 T.C.M. 845 ( 1981 )
Rutledge v. Commissioner , 38 T.C.M. 690 ( 1979 )
Antelman v. Commissioner , 42 T.C.M. 1082 ( 1981 )
Ritchie v. Commissioner , 38 T.C.M. 693 ( 1979 )
Zorc v. Commissioner , 60 T.C.M. 1399 ( 1990 )
Babcock v. Commissioner , 38 T.C.M. 695 ( 1979 )
Haberthier v. Commissioner , 48 T.C.M. 573 ( 1984 )
Rowlee v. Commissioner , 80 T.C. 1111 ( 1983 )
Blaty v. Commissioner , 48 T.C.M. 1254 ( 1984 )
Zielasko v. Commissioner , 65 T.C.M. 2458 ( 1993 )
Johnson v. Commissioner , 47 T.C.M. 574 ( 1983 )
Thomas v. Commissioner , 41 T.C.M. 1123 ( 1981 )
Everett v. Commissioner , 58 T.C.M. 642 ( 1989 )
Razee v. Commissioner , 54 T.C.M. 852 ( 1987 )
Allen v. Commissioner , 38 T.C.M. 856 ( 1979 )