This opinion cited by 14 cases:

Woodbury v. Commissioner , 49 T.C. 180 ( 1967 )


Coupe v. Comm'r , 52 T.C. 394 ( 1969 )


Shea Co. v. Commissioner , 53 T.C. 135 ( 1969 )


Barker v. Commissioner , 74 T.C. 555 ( 1980 )


Brauer v. Commissioner , 74 T.C. 1134 ( 1980 )


Donald DeCleene and Doris DeCleene v. Commissioner , 115 T.C. No. 34 ( 2000 )


Wheeler v. Commissioner , 58 T.C. 459 ( 1972 )


Nixon v. Commissioner , 53 T.C.M. 1251 ( 1987 )


Anderson v. Commissioner , 49 T.C.M. 1352 ( 1985 )


Behrens v. Commissioner , 49 T.C.M. 1284 ( 1985 )


Boise Cascade Corp. v. Commissioner , 33 T.C.M. 1443 ( 1974 )


Young v. Commissioner , 49 T.C.M. 1439 ( 1985 )


Greene v. Commissioner , 62 T.C.M. 512 ( 1991 )


Lincoln v. Commissioner , 76 T.C.M. 926 ( 1998 )