This opinion cited by 24 cases:
Dana W. Brown v. Commissioner of Internal Revenue , 446 F.2d 926 ( 1971 )
Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal Revenue , 788 F.2d 1406 ( 1986 )
Eriksen v. Comm'r , 104 T.C.M. 46 ( 2012 )
Posluns v. Comm'r , 104 T.C.M. 695 ( 2012 )
Long v. Comm'r , 2016 Tax Ct. Summary LEXIS 90 ( 2016 )
Symonds v. Dept. of Rev. , 11 Or. Tax 417 ( 1990 )
Mary A. Colliver v. Commissioner , 2017 T.C. Summary Opinion 93 ( 2017 )
Fairburn v. Commissioner , 28 T.C.M. 438 ( 1969 )
Walliser v. Commissioner , 72 T.C. 433 ( 1979 )
Richards v. Comm'r , 107 T.C.M. 1461 ( 2014 )
Kennelly v. Commissioner , 56 T.C. 936 ( 1971 )
Marcello v. Commissioner , 28 T.C.M. 1011 ( 1969 )
DECLERK v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 99 ( 2004 )
Krych v. Commissioner , 20 T.C.M. 44 ( 1961 )
Starrett v. Commissioner , 59 T.C.M. 334 ( 1990 )
Fellrath v. Commissioner , 42 T.C.M. 939 ( 1981 )
Occhipinti v. Commissioner , 28 T.C.M. 968 ( 1969 )
Drury v. Commissioner , 36 T.C.M. 835 ( 1977 )
Kerr v. Commissioner , 59 T.C.M. 193 ( 1990 )
Orvis v. Commissioner , 48 T.C.M. 1295 ( 1984 )
