This opinion cited by 17 cases:

Wiles v. Commissioner , 60 T.C. 56 ( 1973 )


Cook v. Commissioner , 80 T.C. 512 ( 1983 )


Matter of Marriage of Engle , 293 Or. 207 ( 1982 )


Giedinghagen v. Giedinghagen , 1986 Mo. App. LEXIS 4247 ( 1986 )


Richard E. Wiles, Jr., and Karen B. Wiles v. Commissioner of Internal Revenue , 499 F.2d 255 ( 1974 )


Ray C. Imel v. United States , 523 F.2d 853 ( 1975 )


Cady v. Cady , 224 Kan. 339 ( 1978 )


In Re Questions Submitted by United States Dist. Ct. , 184 Colo. 1 ( 1974 )


Mills v. Commissioner , 54 T.C. 608 ( 1970 )


Palmer v. Commissioner , 62 T.C. 684 ( 1974 )


Matter of Marriage of Engle , 52 Or. App. 561 ( 1981 )


Ward v. Commissioner , 44 T.C.M. 1299 ( 1982 )


Brown v. Commissioner , 40 T.C.M. 725 ( 1980 )


McIntosh v. Commissioner , 85 T.C. 31 ( 1985 )


Hayutin v. Commissioner , 31 T.C.M. 509 ( 1972 )


Imel v. United States , 375 F. Supp. 1102 ( 1974 )


Thomas v. Thomas , 159 Conn. 477 ( 1970 )