This opinion cited by 9 cases:
Watkins v. Commissioner , 59 T.C.M. 466 ( 1990 )
Gates v. Commissioner , 36 T.C.M. 970 ( 1977 )
Carter v. Commissioner , 39 T.C.M. 350 ( 1979 )
Dreher v. Commissioner , 46 T.C.M. 1144 ( 1983 )
Arbaugh v. Commissioner , 64 T.C.M. 880 ( 1992 )
Reed v. Commissioner , 37 T.C.M. 1508 ( 1978 )
Santos v. Comm'r , 111 T.C.M. 1434 ( 2016 )
Joseph J. Vetrick, Jr. And Susan H. Vetrick v. Commissioner of Internal Revenue , 628 F.2d 885 ( 1980 )
Bouchard v. Commissioner , 36 T.C.M. 1098 ( 1977 )