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 )