This opinion cited by 36 cases:
Ginsburg v. Commissioner , 35 T.C.M. 860 ( 1976 )
Estate of Melcher v. Commissioner , 29 T.C.M. 1010 ( 1970 )
Smith v. Commissioner , 78 T.C. 350 ( 1982 )
Fox v. Commissioner , 82 T.C. 1001 ( 1984 )
Jaros v. Commissioner , 49 T.C.M. 548 ( 1985 )
McNamara v. Commissioner , 32 T.C.M. 11 ( 1973 )
Richardson v. Commissioner , 64 T.C. 621 ( 1975 )
Davis v. Commissioner , 65 T.C. 1014 ( 1976 )
McLane v. Commissioner , 46 T.C. 140 ( 1966 )
Holladay v. Commissioner , 72 T.C. 571 ( 1979 )
Frantz v. Commissioner , 83 T.C. 162 ( 1984 )
Miller v. Commissioner , 84 T.C. 827 ( 1985 )
Mid-Continent Supply Co. v. Commissioner , 67 T.C. 37 ( 1976 )
Rosenthal v. Commissioner , 29 T.C.M. 1521 ( 1970 )
Jaggard v. Commissioner , 76 T.C. 222 ( 1981 )
Hager v. Commissioner , 76 T.C. 759 ( 1981 )