This opinion cited by 28 cases:
Darrell L. Sechrest and Evelyn F. Sechrest v. United States , 490 F.2d 102 ( 1974 )
Jack Rose v. Commissioner of Internal Revenue , 459 F.2d 28 ( 1972 )
Baer v. Commissioner of Internal Revenue , 196 F.2d 646 ( 1952 )
Sheldon A. Bernstein and Lorrie H. Bernstein v. Commissioner of Internal Revenue , 622 F.2d 442 ( 1980 )
Alton F. Lounsbury and Lorraine M. Lounsbury v. Commissioner of Internal Revenue , 321 F.2d 925 ( 1963 )
Lundgaard v. United States , 346 F. Supp. 1351 ( 1972 )
Springer v. Comm'r , 86 T.C.M. 127 ( 2003 )
Miller v. Commissioner , 41 T.C.M. 714 ( 1981 )
Nemetz v. Commissioner , 47 T.C.M. 282 ( 1983 )
Oman v. Commissioner , 48 T.C.M. 499 ( 1984 )
Johnson v. Commissioner , 30 T.C.M. 580 ( 1971 )
Wickworth v. Commissioner , 37 T.C.M. 49 ( 1978 )
Ashcraft v. Commissioner , 28 T.C. 356 ( 1957 )
Schwab v. Commissioner , 52 T.C. 815 ( 1969 )
Knowles v. United States , 182 F. Supp. 150 ( 1960 )
Bolza v. Commissioner , 42 T.C.M. 1138 ( 1981 )
Hulbert v. Comm'r , 32 T.C.M. 1024 ( 1973 )
Lloyd v. Commissioner , 20 T.C.M. 884 ( 1961 )
Hilgemeier v. Commissioner , 42 T.C. 496 ( 1964 )
Martin v. Commissioner , 73 T.C. 255 ( 1979 )