This opinion cited by 11 cases:

Estate of Di Rezza v. Commissioner , 78 T.C. 19 ( 1982 )


Meyer v. Commissioner , 97 T.C. 555 ( 1991 )


Franklet v. United States , 578 F. Supp. 1552 ( 1984 )


Robert C. Gunther & Jayne C. Gunther v. Commissioner , 2019 T.C. Memo. 6 ( 2019 )


Estate of Scarangella v. Commissioner , 60 T.C. 184 ( 1973 )


Charles J. Erdman, Jr., and Ruth A. Erdman v. The United States of America, and Attorney General of the United States , 815 F.2d 703 ( 1987 )


Shaw v. Comm'r , 85 T.C.M. 1179 ( 2003 )


charles-o-boynton-v-united-states-of-america , 566 F.2d 50 ( 1977 )


Barlow v. Commissioner , 80 T.C.M. 632 ( 2000 )


Reese v. Commissioner , 74 T.C.M. 232 ( 1997 )


Harrison v. Commissioner , 68 T.C.M. 1438 ( 1994 )