This opinion cited by 62 cases:
Tucker v. Commissioner , 55 T.C. 783 ( 1971 )
Dilley v. Commissioner , 58 T.C. 276 ( 1972 )
Coombs v. Commissioner , 67 T.C. 426 ( 1976 )
Daly v. Commissioner , 72 T.C. 190 ( 1979 )
Mitchell v. Commissioner , 74 T.C. 578 ( 1980 )
Horton v. Commissioner , 86 T.C. 589 ( 1986 )
Brown v. Commissioner , 45 T.C.M. 1364 ( 1983 )
Gerald W. Frank v. United States , 52 A.L.R. Fed. 387 ( 1978 )
HARRIS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 148 ( 2001 )
Dale W. Folkman and Judy A. Folkman v. United States of America, Dennis E. Dehne and Connie S. Dehne v. United States , 615 F.2d 493 ( 1980 )
Peter Stemkowski v. Commissioner of Internal Revenue , 690 F.2d 40 ( 1982 )
Soterios and Catharine Hantzis v. Commissioner of Internal Revenue , 638 F.2d 248 ( 1981 )
Francis J. Markey and Hazel L. Markey v. Commissioner of Internal Revenue , 490 F.2d 1249 ( 1974 )
Harold Davis and Enid Davis v. United States , 861 F.2d 558 ( 1989 )
Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United States , 608 F.2d 1269 ( 1979 )
Kennedy v. Commissioner , 40 T.C.M. 958 ( 1980 )
(1972) , 61 Op. Att'y Gen. 316 ( 1972 )
Gardin v. Commissioner , 64 T.C. 1079 ( 1975 )
Johnson v. Commissioner , 35 T.C.M. 123 ( 1976 )
Myhrman v. Commissioner , 50 T.C.M. 354 ( 1985 )
