This opinion cited by 17 cases:

Garrett v. Mathews , 474 F. Supp. 594 ( 1979 )


Raul Llorente v. Commissioner of Internal Revenue , 649 F.2d 152 ( 1981 )


Ahmad v. Commissioner , 73 T.C.M. 2052 ( 1997 )


Vernon I. Marden v. The International Association of MacHinists and Aerospace Workers, an Unincorporated Association , 576 F.2d 576 ( 1978 )


Technicon Instruments Corp. v. Alpkem Corporation , 866 F.2d 417 ( 1989 )


Simons-Eastern Company v. United States , 354 F. Supp. 1003 ( 1972 )


Barnette v. Commissioner , 64 T.C.M. 998 ( 1992 )


Larimore v. Commissioner , 51 T.C.M. 1619 ( 1986 )


Teller v. Commissioner , 64 T.C.M. 166 ( 1992 )


Kahr v. Commissioner , 48 T.C. 929 ( 1967 )


Rollert Residuary Trust v. Commissioner , 80 T.C. 619 ( 1983 )


North Ridge Country Club v. Commissioner , 89 T.C. 563 ( 1987 )


Godlewski v. Commissioner , 90 T.C. 200 ( 1988 )


Suwannee Lumber Mfg. Co. v. Commissioner , 39 T.C.M. 572 ( 1979 )


Peterson Irrevocable Trust 2 for benefit of Peterson v. Commissioner , 51 T.C.M. 1300 ( 1986 )


Zand v. Commissioner , 71 T.C.M. 1758 ( 1996 )


Figgie International, Inc. v. Commissioner , 50 T.C.M. 509 ( 1985 )