This opinion cited by 14 cases:

Fisher v. Commissioner , 56 T.C. 1201 ( 1971 )


richard-e-johnson-and-beverly-p-johnson-his-wife-and-martin-l , 396 F.2d 258 ( 1968 )


Rockswold v. United States , 471 F. Supp. 1385 ( 1979 )


Phillips v. Commissioner , 57 T.C. 420 ( 1971 )


Dimants v. Commissioner , 29 T.C.M. 1138 ( 1970 )


Bergeron v. Commissioner , 31 T.C.M. 1226 ( 1972 )


Birnbaum v. Commissioner , 30 T.C.M. 989 ( 1971 )


Rundell v. Commissioner , 30 T.C.M. 177 ( 1971 )


Zolnay v. Commissioner , 49 T.C. 389 ( 1968 )


Reese v. Commissioner , 45 T.C. 407 ( 1966 )


McEntire v. Commissioner , 33 T.C.M. 780 ( 1974 )


Weissfisch v. Comm'r , 33 T.C.M. 391 ( 1974 )


Arthur v. Commissioner , 37 T.C.M. 1647 ( 1978 )


Kaufman v. Commissioner , 32 T.C.M. 525 ( 1973 )