This opinion cited by 9 cases:

Colin F. And Eleanor M. Beaton v. Commissioner of Internal Revenue , 664 F.2d 315 ( 1981 )


Esther C. Dickman, Estate of Paul B. Dickman, Deceased, G. Wendell Smith, Personal Representative v. Commissioner of Internal Revenue , 690 F.2d 812 ( 1983 )


Commissioner of Internal Revenue v. Herman M. Greenspun and Barbara J. Greenspun , 670 F.2d 123 ( 1982 )


George Sercl, Jr., and Maryanne Sercl v. United States , 684 F.2d 597 ( 1982 )


Jack and Florence Baker v. Commissioner of Internal Revenue , 677 F.2d 11 ( 1982 )


Haworth H. Parks v. Commissioner of Internal Revenue , 686 F.2d 408 ( 1982 )


Rountree Cotton Co. v. Commissioner , 113 T.C. No. 28 ( 1999 )


Dickman v. Commissioner , 104 S. Ct. 1086 ( 1984 )


Rountree Cotton Co. v. Comm'r , 113 T.C. 422 ( 1999 )