This opinion cited by 13 cases:

Hicks v. Commissioner , 47 T.C. 71 ( 1966 )


Whitman v. United States , 248 F. Supp. 845 ( 1965 )


Dufer v. Commissioner , 25 T.C.M. 1051 ( 1966 )


Neff v. Commissioner , 33 T.C.M. 1380 ( 1974 )


Solomon v. Commissioner , 36 T.C.M. 671 ( 1977 )


Cavana v. Commissioner , 58 T.C.M. 1364 ( 1990 )


Lichtenberger v. Commissioner , 50 T.C.M. 519 ( 1985 )


Crain v. Commissioner , 50 T.C.M. 1130 ( 1985 )


Smith v. Commissioner , 25 T.C.M. 1266 ( 1966 )


Pappas v. Commissioner , 34 T.C.M. 749 ( 1975 )


Letscher v. Commissioner , 28 T.C.M. 1180 ( 1969 )


Thurman v. Commissioner , 29 T.C.M. 506 ( 1970 )


KERNAN v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 148 ( 2002 )