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 )