This opinion cited by 13 cases:
Sibla v. Commissioner , 68 T.C. 422 ( 1977 )
Briggs v. Commissioner , 75 T.C. 465 ( 1980 )
VELASCO v. COMMISSIONER , 82 T.C.M. 640 ( 2001 )
Edward J. Kosmal, and Nili H. Kosmal v. Commissioner of Internal Revenue , 670 F.2d 842 ( 1982 )
University of North Dakota v. United States , 603 F.2d 702 ( 1979 )
Newman v. Commissioner , 68 T.C. 433 ( 1977 )
Zwiener v. Commissioner , 47 T.C.M. 213 ( 1983 )
Mettler v. Commissioner , 57 T.C.M. 775 ( 1989 )
Tucker v. Commissioner , 69 T.C. 675 ( 1978 )
Yegan v. Commissioner , 57 T.C.M. 713 ( 1989 )
Kosmal v. Commissioner , 39 T.C.M. 651 ( 1979 )
Herstrom v. Commissioner , 38 T.C.M. 1209 ( 1979 )
Paal v. Commissioner , 37 T.C.M. 252 ( 1978 )