This opinion cited by 23 cases:

Charles W. P. Kamanski and Robin Kamanski v. Commissioner of Internal Revenue , 477 F.2d 452 ( 1973 )


Torassa v. Comm'r , 2010 Tax Ct. Summary LEXIS 193 ( 2010 )


Cox v. United States , 371 F. Supp. 1257 ( 1973 )


Robert G. Taylor, II v. Commissioner , 2019 T.C. Memo. 102 ( 2019 )


Darcangelo v. Commissioner , 40 T.C.M. 293 ( 1980 )


FRYER v. COMMISSIONER , 33 T.C.M. 403 ( 1974 )


Ford v. Commissioner , 33 T.C.M. 496 ( 1974 )


Corby v. Commissioner , 40 T.C.M. 21 ( 1980 )


Bird v. Commissioner , 40 T.C.M. 289 ( 1980 )


Kozlik v. Commissioner , 40 T.C.M. 296 ( 1980 )


Phelps v. Commissioner , 39 T.C.M. 296 ( 1979 )


Allyn v. Commissioner , 40 T.C.M. 281 ( 1980 )


Guilbeau v. Commissioner , 40 T.C.M. 323 ( 1980 )


Taylor v. Commissioner , 38 T.C.M. 1032 ( 1979 )


Kamanski v. Commissioner , 29 T.C.M. 1702 ( 1970 )


Strutz v. Commissioner , 40 T.C.M. 757 ( 1980 )


Hafer v. Commissioner , 40 T.C.M. 377 ( 1980 )


Charno v. Commissioner , 30 T.C.M. 99 ( 1971 )


Sykes v. Comm'r , 99 T.C.M. 1351 ( 2010 )


Lamphere v. Commissioner , 70 T.C. 391 ( 1978 )