This opinion cited by 9 cases:

Kristine A. Cluck v. Commissioner , 105 T.C. No. 21 ( 1995 )


Estate of Mildred Geraldine Letts, James P. Letts III and Joanne L. Magbee, Coexecutors v. Commissioner , 109 T.C. No. 15 ( 1997 )


Mayfair Minerals, Inc. v. Commissioner of Internal Revenue , 456 F.2d 622 ( 1972 )


Allen P. Unvert and Catherine R. Unvert v. Commissioner of Internal Revenue , 656 F.2d 483 ( 1981 )


Twitchco, Inc. v. United States , 348 F. Supp. 330 ( 1972 )


Janis v. Comm'r , 87 T.C.M. 1322 ( 2004 )


William A. Beltzer and Sharon Beltzer, and v. United States of America, And , 495 F.2d 211 ( 1974 )


Estate of Ashman v. Commissioner , 75 T.C.M. 2160 ( 1998 )


Squeri v. Comm'r , 111 T.C.M. 1561 ( 2016 )