This opinion cited by 40 cases:
Edwin F. Krist and Marion R. Krist v. Commissioner of Internal Revenue , 483 F.2d 1345 ( 1973 )
James A. And Isabelle Carroll v. Commissioner of Internal Revenue , 418 F.2d 91 ( 1969 )
Njenge v. Comm'r , 2008 Tax Ct. Summary LEXIS 86 ( 2008 )
John C. Ford v. Commissioner of Internal Revenue , 487 F.2d 1025 ( 1973 )
Charles H. Carter and Virgie Ann Carter v. Commissioner of Internal Revenue , 645 F.2d 784 ( 1981 )
Johnson v. United States , 332 F. Supp. 906 ( 1971 )
Kopaigora v. Comm'r , 2016 Tax Ct. Summary LEXIS 35 ( 2016 )
Zhao Creigh v. Comm'r , 2017 Tax Ct. Summary LEXIS 26 ( 2017 )
Jones v. Commissioner , 56 T.C.M. 724 ( 1988 )
Huber v. Comm'r , 29 T.C.M. 958 ( 1970 )
Dickman v. Commissioner , 46 T.C.M. 1102 ( 1983 )
Picknally v. Commissioner , 36 T.C.M. 1292 ( 1977 )
Carey v. Commissioner , 43 T.C.M. 96 ( 1981 )
Reisine v. Commissioner , 29 T.C.M. 1429 ( 1970 )
Cannon v. Commissioner , 40 T.C.M. 541 ( 1980 )
Cornish v. Commissioner , 29 T.C.M. 235 ( 1970 )
Damm v. Commissioner , 41 T.C.M. 1359 ( 1981 )
Carter v. Commissioner , 37 T.C.M. 859 ( 1978 )
Hitt v. Commissioner , 37 T.C.M. 333 ( 1978 )
Schwerm v. Commissioner , 51 T.C.M. 270 ( 1986 )