This opinion cited by 11 cases:

Kitch v. Commissioner , 104 T.C. 1 ( 1995 )


Dixon v. Commissioner , 44 T.C. 709 ( 1965 )


Fairbanks v. Commissioner of Internal Revenue , 191 F.2d 680 ( 1951 )


paul-r-kitch-patricia-kitch-v-commissioner-of-internal-revenue-thomas , 103 F.3d 104 ( 1997 )


Izrastzoff v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Topping , 193 F.2d 625 ( 1952 )


Kitch v. Commissioner , 103 F.3d 104 ( 1996 )


Herbert v. Riddell , 103 F. Supp. 369 ( 1952 )


Brown v. United States , 121 F. Supp. 106 ( 1954 )


Hoffman v. Commissioner , 54 T.C. 1607 ( 1970 )


Burkle v. Commissioner , 52 T.C.M. 249 ( 1986 )


Brown v. Commissioner , 50 T.C. 865 ( 1968 )