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 )