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 )