This opinion cited by 12 cases:

Schrimpf v. Commissioner , 36 T.C.M. 1275 ( 1977 )


Bowden v. Commissioner , 44 T.C.M. 1188 ( 1982 )


MacDonald v. Commissioner , 40 T.C.M. 467 ( 1980 )


Wilhelm v. Commissioner , 46 T.C.M. 176 ( 1983 )


Haynie v. Commissioner , 36 T.C.M. 1326 ( 1977 )


Summers v. Commissioner , 42 T.C.M. 1195 ( 1981 )


Brinley v. Commissioner , 46 T.C.M. 734 ( 1983 )


Morandini v. Commissioner , 47 T.C.M. 537 ( 1983 )


Allison v. Commissioner , 36 T.C.M. 1114 ( 1977 )


Love Box Co. v. Commissioner , 49 T.C.M. 479 ( 1985 )


Ippolito v. Commissioner , 37 T.C.M. 295 ( 1978 )


Reidenbach v. Commissioner , 42 T.C.M. 1612 ( 1981 )