This opinion cited by 9 cases:

Estate of Fabric v. Commissioner , 83 T.C. 932 ( 1984 )


Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue Service , 867 F.2d 495 ( 1988 )


Estate of Angle v. Comm'r , 98 T.C.M. 311 ( 2009 )


Raymond Syufy Marcia Syufy, Plaintiffs-Counterclaim v. United States of America, Defendant-Counterclaimant-Appellant , 818 F.2d 1457 ( 1987 )


Spiritual Outreach Society v. Commissioner of Internal Revenue , 927 F.2d 335 ( 1991 )


Church by Mail, Inc. v. Commissioner of Internal Revenue , 765 F.2d 1387 ( 1985 )


Melnik v. Comm'r , 91 T.C.M. 741 ( 2006 )


Stern v. Commissioner , 64 T.C.M. 1 ( 1992 )


Waegemann v. Commissioner , 66 T.C.M. 1808 ( 1993 )