This opinion cited by 9 cases:

Miami Nat'l Bank v. Commissioner , 67 T.C. 793 ( 1977 )


Lorch v. Commissioner , 70 T.C. 674 ( 1978 )


Lemoge v. United States , 378 F. Supp. 228 ( 1974 )


Joseph Lorch and Hannah Lorch v. Commissioner of Internal Revenue, Michael T. Harges and Janet G. Harges v. Commissioner of Internal Revenue , 605 F.2d 657 ( 1979 )


Alsobrook v. United States , 431 F. Supp. 1122 ( 1977 )


Walter W. Cruttenden and Fay T. Cruttenden v. Commissioner of Internal Revenue , 644 F.2d 1368 ( 1981 )


Krasnow v. United States , 508 F. Supp. 1099 ( 1981 )


Cruttenden v. Commissioner , 37 T.C.M. 8 ( 1978 )


Clyman v. Commissioner , 36 T.C.M. 838 ( 1977 )