This opinion cited by 14 cases:
Estate of McAllister v. Commissioner , 54 T.C. 1407 ( 1970 )
Brinley v. Commissioner , 82 T.C. 932 ( 1984 )
In Re Estate of Muhammad , 165 Ill. App. 3d 890 ( 1987 )
Young Life Campaign v. Patino , 176 Cal. Rptr. 23 ( 1981 )
Owens v. Commissioner , 45 T.C.M. 156 ( 1982 )
Schilberg v. Commissioner , 44 T.C.M. 148 ( 1982 )
Baustert v. Commissioner , 54 T.C.M. 673 ( 1987 )
Smith v. Commissioner , 50 T.C.M. 492 ( 1985 )
Rose v. Comm'r , 48 T.C.M. 1331 ( 1984 )
Mustain v. Commissioner , 45 T.C.M. 153 ( 1982 )
Pusch v. Commissioner , 39 T.C.M. 838 ( 1980 )
Wilkes v. Comm'r , 2010 Tax Ct. Summary LEXIS 64 ( 2010 )
Blake v. Commissioner , 29 T.C.M. 513 ( 1970 )
E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal Revenue , 595 F.2d 1060 ( 1979 )
