This opinion cited by 133 cases:
Lattin v. Commissioner , 69 T.C.M. 2734 ( 1995 )
Monahan v. Commissioner , 67 T.C.M. 2900 ( 1994 )
Elliott v. Commissioner , 90 T.C. 960 ( 1988 )
Springs Land Co. v. Commissioner , 63 T.C.M. 2641 ( 1992 )
Estate of Estroff v. Commissioner , 47 T.C.M. 234 ( 1983 )
Kloppenberg & Co. v. Commissioner , 51 T.C.M. 1607 ( 1986 )
Rice's Toyota World, Inc. v. Commissioner , 81 T.C. 184 ( 1983 )
Miller v. Commissioner , 68 T.C. 767 ( 1977 )
Levin v. Commissioner , 87 T.C. 698 ( 1986 )
Ferrell v. Commissioner , 90 T.C. 1154 ( 1988 )
Sheldon v. Comm'r , 94 T.C. 738 ( 1990 )
Julien v. Commissioner , 82 T.C. 492 ( 1984 )
Law v. Commissioner , 86 T.C. 1065 ( 1986 )
ACM Pshp. v. Commissioner , 73 T.C.M. 2189 ( 1997 )
Collins v. Commissioner , 54 T.C. 1656 ( 1970 )
Enoch v. Commissioner , 57 T.C. 781 ( 1972 )
Bixby v. Commissioner , 58 T.C. 757 ( 1972 )
Wiener v. Commissioner , 58 T.C. 81 ( 1972 )
Reinberg v. Commissioner , 90 T.C. 116 ( 1988 )
Cottage Sav. Asso. v. Commissioner , 90 T.C. 372 ( 1988 )