This opinion cited by 11 cases:

R. Paul Sprague and Mary G. Sprague v. United States , 627 F.2d 1044 ( 1980 )


Lange v. Comm'r , 90 T.C.M. 69 ( 2005 )


Damer v. Comm'r , 2009 Tax Ct. Summary LEXIS 147 ( 2009 )


Estate of Silverman v. Commissioner , 98 T.C. 54 ( 1992 )


Hyman v. Commissioner , 53 T.C.M. 727 ( 1987 )


Failla v. Commissioner , 51 T.C.M. 355 ( 1986 )


Kenroy, Inc. v. Commissioner , 47 T.C.M. 1749 ( 1984 )


Cox v. Commissioner , 78 T.C. 1021 ( 1982 )


Vaughn v. Commissioner , 81 T.C. 893 ( 1983 )


Earnshaw v. Commissioner , 69 T.C.M. 2353 ( 1995 )


Dodd v. Commissioner , 63 T.C.M. 3141 ( 1992 )