This opinion cited by 36 cases:

Philip Handelman and Esther Handelman v. Commissioner of Internal Revenue , 509 F.2d 1067 ( 1975 )


Richard Steel and Lucy Knight Steel v. Commissioner of Internal Revenue , 437 F.2d 71 ( 1971 )


Lennon v. Commissioner , 37 T.C.M. 751 ( 1978 )


Charlie Sturgill Motor Co. v. Commissioner , 32 T.C.M. 1336 ( 1973 )


Hippodrome Oldsmobile, Inc. v. United States , 474 F.2d 959 ( 1973 )


Israelson v. United States , 367 F. Supp. 1104 ( 1973 )


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


Sealy v. Commissioner , 39 T.C.M. 847 ( 1980 )


Paoli v. Commissioner , 30 T.C.M. 662 ( 1971 )


Swerdloff v. Commissioner , 55 T.C.M. 307 ( 1988 )


Christman v. Commissioner , 57 T.C.M. 538 ( 1989 )


Harris v. Commissioner , 34 T.C.M. 1192 ( 1975 )


Leubert v. Commissioner , 46 T.C.M. 945 ( 1983 )


Snyder v. Commissioner , 55 T.C.M. 1334 ( 1988 )


Bane v. Commissioner , 30 T.C.M. 125 ( 1971 )


Wott v. Commissioner , 51 T.C.M. 1577 ( 1986 )


Lewis v. Commissioner , 47 T.C.M. 605 ( 1983 )


French v. Commissioner , 29 T.C.M. 1473 ( 1970 )


Sartor v. Commissioner , 48 T.C.M. 150 ( 1984 )


Echols v. Commissioner , 35 T.C.M. 1154 ( 1976 )