This opinion cited 12 cases:
Jacob Oppewal v. Commissioner of Internal Revenue , 468 F.2d 1000 ( 1972 )
Channing v. United States , 67 F.2d 986 ( 1933 )
Perlmutter v. Commissioner , 45 T.C. 311 ( 1965 )
Winters v. Commissioner , 30 T.C.M. 1238 ( 1971 )
Ryan v. Commissioner , 28 T.C.M. 1120 ( 1969 )
Estate of Wood v. Commissioner , 39 T.C. 1 ( 1962 )
Marquis v. Commissioner , 49 T.C. 695 ( 1968 )
McLaughlin v. Commissioner , 51 T.C. 233 ( 1968 )
Murphy v. Commissioner , 54 T.C. 249 ( 1970 )
Fausner v. Commissioner , 55 T.C. 620 ( 1971 )
Knott v. Commissioner , 67 T.C. 681 ( 1977 )
South End Italian Independent Club, Inc. v. Commissioner , 87 T.C. 168 ( 1986 )