This opinion cited by 14 cases:

Philip Handelman and Esther Handelman v. Commissioner of Internal Revenue , 509 F.2d 1067 ( 1975 )


Warren E. Halle Martha D. Halle, Partners Other Than the Tax Matters Partner, and Kingstowne L. P. v. Commissioner of Internal Revenue , 83 F.3d 649 ( 1996 )


theodore-h-case-individually-and-as-co-executor-of-the-estate-of-natalie , 633 F.2d 1240 ( 1980 )


William W. Saunders and Gertrude H. Saunders v. United States , 450 F.2d 1047 ( 1971 )


Commercial Solvents Corporation v. The United States , 427 F.2d 749 ( 1970 )


In Re Keinath Bros. Dairy Farm , 71 B.R. 993 ( 1987 )


Federal Home Loan Mortgage Corporation v. Commissioner , 125 T.C. No. 12 ( 2005 )


Kingstowne L.P. v. Commissioner , 68 T.C.M. 1497 ( 1994 )


Major Realty Corp. v. Commissioner , 42 T.C.M. 373 ( 1981 )


Fed. Home Loan Mortg. Corp. v. Comm'r , 125 T.C. 248 ( 2005 )


Estate of Franklin v. Commissioner , 64 T.C. 752 ( 1975 )


Gawler v. Commissioner , 60 T.C. 647 ( 1973 )


Derr v. Commissioner , 77 T.C. 708 ( 1981 )


Denison v. Commissioner , 36 T.C.M. 1759 ( 1977 )