This opinion cited by 10 cases:
Mortrud v. Commissioner , 44 T.C. 208 ( 1965 )
James Donnelly v. Commissioner of Internal Revenue , 262 F.2d 411 ( 1959 )
Hynes v. Commissioner , 74 T.C. 1266 ( 1980 )
Mella v. Commissioner , 52 T.C.M. 1216 ( 1986 )
HESS v. COMMISSIONER OF INTERNAL REVENUE , 1994 U.S. Tax Ct. LEXIS 88 ( 1994 )
Pevsner v. Commissioner , 38 T.C.M. 1210 ( 1979 )
Bistrup v. Commissioner , 40 T.C.M. 1289 ( 1980 )
Fryer v. Commissioner , 33 T.C.M. 122 ( 1974 )
Cook v. Commissioner , 37 T.C.M. 771 ( 1978 )
Hyslope v. Commissioner , 21 T.C. 131 ( 1953 )