This opinion cited by 11 cases:

John A. Maher and Madeline K. Maher v. Commissioner of Internal Revenue , 680 F.2d 91 ( 1982 )


J. Peter Meersman and La Una Gay Meersman v. United States , 370 F.2d 109 ( 1966 )


Pryor v. Commissioner , 53 T.C.M. 100 ( 1987 )


Sahkul v. Commissioner , 29 T.C.M. 260 ( 1970 )


Kilroe v. Commissioner , 32 T.C. 1304 ( 1959 )


Coleman v. Commissioner , 76 T.C. 580 ( 1981 )


Robert F. Goeller and Jeanette M. Goeller v. United States , 109 Fed. Cl. 534 ( 2013 )


Maher v. Commissioner , 76 T.C. 593 ( 1981 )


Callahan v. Commissioner , 71 T.C.M. 2103 ( 1996 )


Nelson v. Commissioner , 27 T.C.M. 158 ( 1968 )


Marx v. Commissioner , 62 T.C.M. 1370 ( 1991 )