This opinion cited by 13 cases:

Rolland L. King and Arlene P. King v. United States , 641 F.2d 253 ( 1981 )


Thomas v. Commissioner , 42 T.C.M. 496 ( 1981 )


Freitas v. Commissioner , 25 T.C.M. 545 ( 1966 )


Griffin v. Commissioner , 24 T.C.M. 467 ( 1965 )


Horneff v. Commissioner , 50 T.C. 63 ( 1968 )


National Western Life Ins. Co. v. Commissioner , 54 T.C. 33 ( 1970 )


Crowe v. Commissioner , 62 T.C. 121 ( 1974 )


Spivey v. Commissioner , 40 T.C. 1051 ( 1963 )


F. E. McGillick Co. v. Commissioner , 42 T.C. 1059 ( 1964 )


Reaver v. Commissioner , 42 T.C. 72 ( 1964 )


Spalding v. Commissioner , 66 T.C. 1017 ( 1976 )


Manassas Airport Industrial Park, Inc. v. Commissioner , 66 T.C. 566 ( 1976 )


Gibson v. Commissioner , 89 T.C. 1177 ( 1987 )