This opinion cited by 25 cases:
Frank F. And Romana M. Paal v. Commissioner of Internal Revenue , 450 F.2d 1108 ( 1971 )
Torres v. Commissioner , 75 T.C.M. 2573 ( 1998 )
I. S. C., Inc. v. Commissioner , 37 T.C.M. 1206 ( 1978 )
Estate of Fleming v. Commissioner , 33 T.C.M. 619 ( 1974 )
Hintze v. Commissioner , 81 T.C.M. 1386 ( 2001 )
Finney v. Commissioner , 39 T.C.M. 938 ( 1980 )
Arditto v. Commissioner , 30 T.C.M. 866 ( 1971 )
Bane v. Commissioner , 30 T.C.M. 125 ( 1971 )
Rutz v. Commissioner , 66 T.C. 879 ( 1976 )
Fitzgerald v. Commissioner , 49 T.C.M. 530 ( 1985 )
M. J. Laputka & Sons, Inc. v. Commissioner , 43 T.C.M. 177 ( 1981 )
Masterson v. Commissioner , 42 T.C.M. 1758 ( 1981 )
Buckner v. Commissioner , 41 T.C.M. 1230 ( 1981 )
Ball v. Commissioner , 37 T.C.M. 1573 ( 1978 )
Girgis v. Commissioner , 54 T.C.M. 1028 ( 1987 )
McKinley v. Commissioner , 37 T.C.M. 1769 ( 1978 )
Smith v. Commissioner , 66 T.C. 622 ( 1976 )
Moran v. Commissioner , 42 T.C.M. 337 ( 1981 )
Havas v. Commissioner , 29 T.C.M. 1461 ( 1970 )
Volwiler v. Commissioner , 57 T.C. 367 ( 1971 )