This opinion cited by 29 cases:

Mathews v. C. I. R , 524 F.2d 240 ( 1975 )


maclin-p-davis-jr-and-dorothy-s-davis-laurence-b-howard-jr-and , 585 F.2d 807 ( 1978 )


Finney v. Commissioner , 39 T.C.M. 938 ( 1980 )


TOOKE v. COMMISSIONER , 36 T.C.M. 396 ( 1977 )


Lewis H v. May and Nancy C. May v. Commissioner of Internal Revenue , 723 F.2d 1434 ( 1984 )


Richard R. Quinlivan and Ann M. Quinlivan, Roger P. Quinlivan and Joyce E. Quinlivan v. Commissioner of Internal Revenue , 599 F.2d 269 ( 1979 )


Gilmartin v. Commissioner , 47 T.C.M. 1532 ( 1984 )


Brinson v. Commissioner , 42 T.C.M. 1712 ( 1981 )


Rosenfeld v. Commissioner , 43 T.C.M. 1353 ( 1982 )


Friedman v. Commissioner , 43 T.C.M. 1009 ( 1982 )


Cho v. Commissioner , 35 T.C.M. 1442 ( 1976 )


W.B. Lasher Co. v. Commissioner , 51 T.C.M. 1234 ( 1986 )


Carroll v. Commissioner , 37 T.C.M. 736 ( 1978 )


Peck v. Commissioner , 43 T.C.M. 291 ( 1982 )


Lerner v. Commissioner , 71 T.C. 290 ( 1978 )


Markosian v. Commissioner , 73 T.C. 1235 ( 1980 )


May v. Commissioner , 76 T.C. 7 ( 1981 )


Hart Schaffner & Marx & Subsidiaries v. Commissioner , 44 T.C.M. 184 ( 1982 )


Hatch v. Commissioner , 40 T.C.M. 110 ( 1980 )


Drager v. Commissioner , 54 T.C.M. 650 ( 1987 )