This opinion cited by 21 cases:

Magnon v. Commissioner , 73 T.C. 980 ( 1980 )


Waddell v. Commissioner , 86 T.C. 848 ( 1986 )


George Nichols, Iii, in His Capacity as Liquidator of Kentucky Central Life Insurance Company v. United States , 260 F.3d 637 ( 2001 )


Estate of Mason v. Commissioner , 64 T.C. 651 ( 1975 )


Estate of Rosenblatt v. Commissioner , 36 T.C.M. 63 ( 1977 )


Schuck v. Commissioner , 47 T.C.M. 1392 ( 1984 )


Willis v. Commissioner , 45 T.C.M. 1168 ( 1983 )


Estate of Sandler v. Commissioner , 38 T.C.M. 915 ( 1979 )


Hernandez v. Commissioner , 51 T.C.M. 1631 ( 1986 )


Dixon v. Commissioner , 38 T.C.M. 515 ( 1979 )


Ross v. Commissioner , 37 T.C.M. 1560 ( 1978 )


Moni v. Commissioner , 41 T.C.M. 1070 ( 1981 )


Richards v. Commissioner , 66 T.C.M. 707 ( 1993 )


Pickren v. Comm'r , 41 T.C.M. 834 ( 1981 )


Hollingshead v. Commissioner , 47 T.C.M. 1390 ( 1984 )


Ezekunu-Bey v. Commissioner , 47 T.C.M. 1180 ( 1984 )


AULD v. COMMISSIONER , 37 T.C.M. 1851-86 ( 1978 )


De Vito v. Commissioner , 39 T.C.M. 152 ( 1979 )


Nilson v. Commissioner , 50 T.C.M. 1312 ( 1985 )


Price v. Commissioner , 52 T.C.M. 1038 ( 1986 )