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 )