This opinion cited by 47 cases:

Montgomery v. CIR ( 1999 )


Mason K. Knuckles and Bernice A. Knuckles v. Commissioner of Internal Revenue , 349 F.2d 610 ( 1965 )


Lockhart Leasing Company v. United States of America, Lockhart Leasing Company v. Commissioner of Internal Revenue, (Two Cases) , 446 F.2d 269 ( 1971 )


Cornell M. Jones, Cross-Appellee v. Commissioner of Internal Revenue, Cross-Appellant , 903 F.2d 1301 ( 1990 )


Lucian T. Zell, II v. Commissioner of Internal Revenue , 763 F.2d 1139 ( 1985 )


house-beautiful-homes-inc-highland-homes-inc-spears-realty-company , 405 F.2d 61 ( 1968 )


Omnitec Corp. v. Comm'r , 92 T.C.M. 291 ( 2006 )


Pappas v. Commissioner , 24 T.C.M. 366 ( 1965 )


Jacobson v. Commissioner , 79 T.C.M. 1987 ( 2000 )


Thomidis v. Commissioner , 24 T.C.M. 368 ( 1965 )


Kuras v. Commissioner , 39 T.C.M. 994 ( 1980 )


Felver A. Rowell, Jr. And Betty C. Rowell v. Commissioner of Internal Revenue , 884 F.2d 1085 ( 1989 )


Dana A. Hinckley and Adelaide Hinckley v. Commissioner of Internal Revenue , 410 F.2d 937 ( 1969 )


Bolen Webb and Cornelia Webb v. Commissioner of Internal Revenue , 394 F.2d 366 ( 1968 )


Larson v. Commissioner , 67 T.C.M. 3154 ( 1994 )


Sakalis v. Commissioner , 24 T.C.M. 465 ( 1965 )


Hagen v. Commissioner , 57 T.C.M. 1489 ( 1989 )


Burke v. Commissioner , 56 T.C.M. 742 ( 1988 )


Taylor v. Commissioner , 24 T.C.M. 311 ( 1965 )


KIVETT v. COMMISSIONER , 2006 Tax Ct. Summary LEXIS 17 ( 2006 )