This opinion cited by 21 cases:
George J. Hogan and Marian M. Hogan v. United States , 513 F.2d 170 ( 1975 )
Edward C. Heard and Cora L. Heard v. Commissioner of Internal Revenue , 326 F.2d 962 ( 1964 )
University of North Dakota v. United States , 603 F.2d 702 ( 1979 )
Adams v. Dept. of Rev. , 4 Or. Tax 54 ( 1970 )
Lee v. United States , 219 F. Supp. 225 ( 1963 )
Hogan v. United States , 367 F. Supp. 1022 ( 1973 )
Schenker v. Comm'r , 2009 Tax Ct. Summary LEXIS 16 ( 2009 )
Hintz v. Commissioner , 42 T.C.M. 649 ( 1981 )
Feistman v. Commissioner , 35 T.C.M. 1045 ( 1976 )
Summers v. Commissioner , 30 T.C.M. 58 ( 1971 )
Cohen v. Commissioner , 63 T.C. 267 ( 1974 )
Davidson v. Commissioner , 42 T.C. 766 ( 1964 )
Sims v. Commissioner , 72 T.C. 996 ( 1979 )
Paal v. Commissioner , 37 T.C.M. 252 ( 1978 )
Vicki Baumgartner, Personal Representative Of The Estate of Richard R. Baumgartner v. Tennessee Consolidated Retirement System ( 2018 )
Briggs v. Commissioner , 75 T.C. 465 ( 1980 )
Sibla v. Commissioner , 68 T.C. 422 ( 1977 )
Newman v. Commissioner , 68 T.C. 433 ( 1977 )
Atwood v. Commissioner , 34 T.C.M. 1353 ( 1975 )
Murphey v. Commissioner , 34 T.C.M. 1377 ( 1975 )