This opinion cited by 13 cases:

Stevens v. Commissioner , 56 T.C. 1139 ( 1971 )


Gordon v. Commissioner , 63 T.C. 51 ( 1974 )


Mayo v. Comm'r , 136 T.C. 81 ( 2011 )


lodge-1858-american-federation-of-government-employees-v-james-e-webb , 580 F.2d 496 ( 1978 )


Byrd v. Hamer , 408 Ill. App. 3d 467 ( 2011 )


Olson v. Commissioner , 44 T.C.M. 431 ( 1982 )


Estate of Todisco v. Commissioner , 46 T.C.M. 35 ( 1983 )


Presley v. Comm'r , 38 T.C.M. 1301 ( 1979 )


Valenti v. Commissioner , 68 T.C.M. 838 ( 1994 )


Nitzberg v. Commissioner , 34 T.C.M. 707 ( 1975 )


Bathalter v. Commissioner , 54 T.C.M. 902 ( 1987 )


Kozma v. Commissioner , 51 T.C.M. 956 ( 1986 )


Orr v. Comm'r , 2010 Tax Ct. Summary LEXIS 70 ( 2010 )