This opinion cited by 16 cases:
Royce W. Brown and Patty L. Brown v. Commissioner of Internal Revenue , 448 F.2d 514 ( 1971 )
Arthur L. Stair and Bernice Stair v. United States , 516 F.2d 560 ( 1975 )
Estate of Dean v. Commissioner , 34 T.C.M. 631 ( 1975 )
theodore-h-case-individually-and-as-co-executor-of-the-estate-of-natalie , 633 F.2d 1240 ( 1980 )
Suburban Realty Company v. United States , 615 F.2d 171 ( 1980 )
Juleo, Inc., a New Jersey Corporation v. Commissioner of Internal Revenue , 483 F.2d 47 ( 1973 )
Robertson v. Commissioner , 47 T.C.M. 1468 ( 1984 )
Fabiani v. Commissioner , 32 T.C.M. 941 ( 1973 )
Westchester Dev. Co. v. Commissioner , 63 T.C. 198 ( 1974 )
Daugherty v. Commissioner , 78 T.C. 623 ( 1982 )
McManus v. Commissioner , 65 T.C. 197 ( 1975 )
Biedermann v. Commissioner , 68 T.C. 1 ( 1977 )
Ridgewood Land Co. v. Commissioner , 31 T.C.M. 39 ( 1972 )
Parmer v. Commissioner , 30 T.C.M. 1372 ( 1971 )
Estate of Knudsen v. Commissioner , 40 T.C.M. 510 ( 1980 )
Newman v. Commissioner , 43 T.C.M. 474 ( 1982 )