This opinion cited by 19 cases:
Walter and Nancy Jacob v. United States , 493 F.2d 1294 ( 1974 )
Robert J. Kowalski and Nancy A. Kowalski v. Commissioner of Internal Revenue , 544 F.2d 686 ( 1976 )
Royster Company v. United States , 479 F.2d 387 ( 1973 )
Central Illinois Public Service Co. v. United States , 540 F.2d 300 ( 1976 )
morgan-p-koerner-and-juanita-b-koerner-who-individually-and-as-class , 550 F.2d 1362 ( 1977 )
Tony M. Smith and Nellie Smith v. United States , 543 F.2d 1155 ( 1976 )
Scarborough v. Commissioner , 30 T.C.M. 613 ( 1971 )
Levy v. Commissioner , 33 T.C.M. 969 ( 1974 )
Commissioner v. Kowalski , 98 S. Ct. 315 ( 1977 )
Central Illinois Public Service Co. v. United States , 98 S. Ct. 917 ( 1978 )
Duguid v. Commissioner , 30 T.C.M. 346 ( 1971 )
Weinberg v. Commissioner , 64 T.C. 771 ( 1975 )
Ghastin v. Commissioner , 60 T.C. 264 ( 1973 )
Lindeman v. Commissioner , 60 T.C. 609 ( 1973 )
Benninghoff v. Commissioner , 71 T.C. 216 ( 1978 )
Kowalski v. Comm'r , 65 T.C. 44 ( 1975 )
Turner v. Commissioner , 68 T.C. 48 ( 1977 )
Hill v. United States , 599 F. Supp. 118 ( 1984 )
Coombs v. Commissioner , 67 T.C. 426 ( 1976 )
