This opinion cited by 26 cases:

william-r-jackson-v-commissioner-of-internal-revenue-william-r-and , 380 F.2d 661 ( 1967 )


Estate of Whitt v. Commissioner , 46 T.C.M. 118 ( 1983 )


Bourque v. Commissioner , 40 T.C.M. 824 ( 1980 )


Zack v. Commissioner , 43 T.C.M. 50 ( 1981 )


Fulp v. Commissioner , 37 T.C.M. 1567 ( 1978 )


Mitchell v. Commissioner , 43 T.C.M. 937 ( 1982 )


Lane v. Commissioner , 41 T.C.M. 347 ( 1980 )


Bauer v. Commissioner , 53 T.C.M. 571 ( 1987 )


Cagle v. Commissioner , 65 T.C.M. 2707 ( 1993 )


Campise v. Commissioner , 40 T.C.M. 211 ( 1980 )


Ballard v. Commissioner , 44 T.C.M. 829 ( 1982 )


Meredith v. Commissioner , 49 T.C.M. 1161 ( 1985 )


Fowler v. Commissioner , 53 T.C.M. 373 ( 1987 )


Derksen v. Commissioner , 50 T.C.M. 1005 ( 1985 )


Larchmont Foundation, Inc. v. Commissioner , 72 T.C. 131 ( 1979 )


Conforte v. Commissioner , 74 T.C. 1160 ( 1980 )


Recklitis v. Commissioner , 91 T.C. 874 ( 1988 )


Phillips v. Comm'r , 47 T.C.M. 1289 ( 1984 )


Hansen v. Commissioner , 41 T.C.M. 1023 ( 1981 )


Proctor v. Comm'r , 50 T.C.M. 1166 ( 1985 )