This opinion cited by 16 cases:

Nathan and Joanne T. Cummings v. Commissioner of Internal Revenue , 506 F.2d 449 ( 1975 )


8-fair-emplpraccas-665-8-empl-prac-dec-p-9668-peter-j-brennan , 500 F.2d 212 ( 1974 )


William R. Hamberg and Edwina Hamberg v. Commissioner of Internal Revenue , 400 F.2d 435 ( 1968 )


joseph-w-johnson-jr-and-margaret-a-johnson-v-commissioner-of-internal , 495 F.2d 1079 ( 1974 )


jean-flagler-matthews-formerly-jean-flagler-mook-formerly-jean-flagler , 425 F.2d 738 ( 1970 )


United States Trust Co. v. Internal Revenue Service , 617 F. Supp. 575 ( 1985 )


Estate of Bessie I. Mueller, John S. Mueller, Personal Representative v. Commissioner , 107 T.C. No. 13 ( 1996 )


Suzanne J. Pierre v. Commissioner , 133 T.C. No. 2 ( 2009 )


Hellweg v. Comm'r , 101 T.C.M. 1261 ( 2011 )


Blagaich v. Comm'r , 111 T.C.M. 1006 ( 2016 )


Towe , 64 T.C.M. 1424 ( 1992 )


United States v. Davis , 82 S. Ct. 1190 ( 1962 )


Pierre v. Comm'r , 133 T.C. 24 ( 2009 )


Dunn v. United States , 86 F. Supp. 861 ( 1949 )


Glen v. Commissioner , 45 T.C. 323 ( 1966 )


Estate of Mueller v. Commissioner , 107 T.C. 189 ( 1996 )