This opinion cited by 75 cases:

Edwin F. Krist and Marion R. Krist v. Commissioner of Internal Revenue , 483 F.2d 1345 ( 1973 )


McKirahan v. Commissioner , 45 T.C.M. 787 ( 1983 )


Krauss v. commissioner , 39 T.C.M. 725 ( 1979 )


FIELDS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 140 ( 2001 )


Kinch v. Commissioner , 30 T.C.M. 502 ( 1971 )


Warren v. Comm'r , 85 T.C.M. 1494 ( 2003 )


GARCIA v. COMMISSIONER , 2005 Tax Ct. Summary LEXIS 61 ( 2005 )


McAuliffe v. Commissioner , 40 T.C.M. 420 ( 1980 )


Barboza v. Commissioner , 62 T.C.M. 417 ( 1991 )


Weiman v. Commissioner , 30 T.C.M. 372 ( 1971 )


Jones v. Commissioner , 29 T.C.M. 866 ( 1970 )


Baker v. Commissioner , 30 T.C.M. 1192 ( 1971 )


Gross v. Commissioner , 31 T.C.M. 1098 ( 1972 )


Aaronson v. Commissioner , 29 T.C.M. 786 ( 1970 )


Jorgensen v. Commissioner , 79 T.C.M. 1926 ( 2000 )


Hyde v. Comm'r , 42 T.C.M. 954 ( 1981 )


Raines v. Commissioner , 45 T.C.M. 940 ( 1983 )


Wright v. Commissioner , 32 T.C.M. 31 ( 1973 )


Burnstein v. Commissioner , 66 T.C. 492 ( 1976 )


Mason v. Commissioner , 44 T.C.M. 365 ( 1982 )