This opinion cited by 10 cases:

Volwiler v. Commissioner , 57 T.C. 367 ( 1971 )


Wiles v. Commissioner , 60 T.C. 56 ( 1973 )


Stockton v. Stockton , 1982 Ind. App. LEXIS 1226 ( 1982 )


Mary Ellen Brent v. Commissioner of Internal Revenue , 630 F.2d 356 ( 1980 )


Matter of Marriage of Engle , 52 Or. App. 561 ( 1981 )


Steen v. Commissioner , 58 T.C.M. 318 ( 1989 )


Gardner v. Commissioner , 46 T.C.M. 1283 ( 1983 )


Lannom v. Commissioner , 57 T.C.M. 757 ( 1989 )


Lerew v. Commissioner , 44 T.C.M. 918 ( 1982 )


Collins H. Ferris and Bonnie Bach Ferris v. Commissioner of Internal Revenue , 582 F.2d 1112 ( 1978 )