This opinion cited by 16 cases:

Edna Bennett Hirst v. Commissioner of Internal Revenue , 572 F.2d 427 ( 1978 )


joseph-w-johnson-jr-and-margaret-a-johnson-v-commissioner-of-internal , 495 F.2d 1079 ( 1974 )


Estate of Anne W. Morgens, James H. Morgens v. Commissioner , 133 T.C. No. 17 ( 2009 )


Steinberg v. Comm'r , 145 T.C. 184 ( 2015 )


Teofilo Evangelista and Frances Evangelista v. Commissioner of Internal Revenue , 629 F.2d 1218 ( 1980 )


victor-p-diedrich-and-frances-t-diedrich-v-commissioner-of-internal , 643 F.2d 499 ( 1981 )


Steinberg v. Comm'r , 141 T.C. 258 ( 2013 )


Grant v. Commissioner , 39 T.C.M. 1088 ( 1980 )


Evangelista v. Commissioner , 71 T.C. 1057 ( 1979 )


Estate of Piper v. Commissioner , 72 T.C. 1062 ( 1979 )


Estate of Levine v. Commissioner , 72 T.C. 780 ( 1979 )


Davis v. Commissioner , 74 T.C. 881 ( 1980 )


Guest v. Commissioner , 77 T.C. 9 ( 1981 )


Estate of Henry v. Commissioner , 69 T.C. 665 ( 1978 )


Cleaver v. Wisconsin Department of Revenue , 158 Wis. 2d 734 ( 1990 )


Estate of Currey v. Commissioner , 41 T.C.M. 800 ( 1981 )