This opinion cited by 13 cases:

Neola N. Howard, Etc. v. Ray Fortenberry, Etc. , 723 F.2d 1206 ( 1984 )


Barry L. Battelstein and Jerry E. Battelstein v. Internal Revenue Service , 631 F.2d 1182 ( 1980 )


Hawley v. Commissioner , 55 T.C.M. 217 ( 1988 )


Dale v. Pelton , 365 N.W.2d 1 ( 1985 )


Pittler v. Commissioner , 51 T.C.M. 1587 ( 1986 )


In Re Central Railroad Co. of New Jersey , 45 B.R. 1011 ( 1985 )


Surloff v. Commissioner , 81 T.C. 210 ( 1983 )


De Voe v. Commissioner , 52 T.C.M. 641 ( 1986 )


Beck v. Comm'r , 74 T.C. 1534 ( 1980 )


Schubel v. Commissioner , 77 T.C. 701 ( 1981 )


Pike v. Commissioner , 78 T.C. 822 ( 1982 )


Schwartz v. Commissioner , 70 T.C.M. 526 ( 1995 )


Dixon v. Commissioner , 62 T.C.M. 1440 ( 1991 )