This opinion cited by 10 cases:

John C. Muse v. United States , 434 F.2d 349 ( 1970 )


Joseph F. Elward v. United States , 484 F.2d 596 ( 1973 )


Pavel Dobra and Ana Dobra v. Commissioner , 111 T.C. No. 19 ( 1998 )


Cynthia L. Rowe v. Commissioner , 128 T.C. No. 3 ( 2007 )


Long v. Commissioner , 30 T.C.M. 588 ( 1971 )


Johnson v. Commissioner , 39 T.C.M. 868 ( 1980 )


Rowe v. Comm'r , 128 T.C. 13 ( 2007 )


Dobra v. Commissioner , 111 T.C. 339 ( 1998 )


McDonald v. Commissioner , 61 T.C.M. 2764 ( 1991 )


Albergottie v. Commissioner , 32 T.C.M. 33 ( 1973 )