This opinion cited by 23 cases:

Frank W. Coker and Regina Coker, and Cross-Appellees v. Commissioner of Internal Revenue, and Cross-Appellant , 480 F.2d 146 ( 1973 )


Frank W. Coker and Regina Coker, and Cross-Appellees v. Commissioner of Internal Revenue, and Cross-Appellant , 487 F.2d 593 ( 1974 )


Marzano v. Commissioner , 29 T.C.M. 694 ( 1970 )


John J. Tyne, Jr. v. Commissioner of Internal Revenue , 385 F.2d 40 ( 1967 )


Donald W. Fausner and Anita C. Fausner v. Commissioner of Internal Revenue , 472 F.2d 561 ( 1973 )


Fausner v. Commissioner , 93 S. Ct. 2820 ( 1973 )


Fiore v. Commissioner , 27 T.C.M. 519 ( 1968 )


Boyd v. Comm'r , 86 T.C.M. 440 ( 2003 )


VIAR v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 48 ( 2004 )


Fausner v. Commissioner , 30 T.C.M. 1187 ( 1971 )


Reese v. Commissioner , 35 T.C.M. 857 ( 1976 )


Fausner v. Commissioner , 55 T.C. 620 ( 1971 )


Hitt v. Commissioner , 55 T.C. 628 ( 1971 )


Anderson v. Commissioner , 55 T.C. 756 ( 1971 )


Woolsey v. Commissioner , 31 T.C.M. 138 ( 1972 )


Regan v. Commissioner , 37 T.C.M. 479 ( 1978 )


De Michele v. Commissioner , 32 T.C.M. 510 ( 1973 )


Anderson v. Commissioner , 60 T.C. 834 ( 1973 )


Boerner v. Commissioner , 30 T.C.M. 240 ( 1971 )


Karl v. Commissioner , 35 T.C.M. 379 ( 1976 )