This opinion cited by 33 cases:

Stuart Seligson v. Commissioner of Internal Revenue Service , 15 F.3d 1089 ( 1994 )


Hall v. Commissioner , 71 T.C.M. 1869 ( 1996 )


SDI Netherlands B v. f.k.a. SDI International B v. v. Commissioner , 107 T.C. No. 10 ( 1996 )


O'Rourke v. Commissioner , 73 T.C.M. 2443 ( 1997 )


Lanham v. Commissioner , 57 T.C.M. 1297 ( 1989 )


McGee v. Commissioner , 80 T.C.M. 438 ( 2000 )


MCGEE v. COMMISSIONER , 2002 Tax Ct. Summary LEXIS 68 ( 2002 )


Eatinger v. Commissioner , 59 T.C.M. 954 ( 1990 )


Geftman v. Commissioner , 72 T.C.M. 816 ( 1996 )


RIVERA v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 160 ( 2004 )


SDI Netherlands B v. v. Commissioner , 107 T.C. 161 ( 1996 )


Tool Producers v. Commissioner , 70 T.C.M. 487 ( 1995 )


Shaver v. Commissioner , 66 T.C.M. 1766 ( 1993 )


Thomas D. Conrad & Margaret Joan Conrad ( 2023 )


Jones v. Commissioner , 58 T.C.M. 689 ( 1989 )


Orellana v. Comm'r , 2010 Tax Ct. Summary LEXIS 54 ( 2010 )


Pallottini v. Commissioner , 90 T.C. 498 ( 1988 )


Furstenberg v. Commissioner , 83 T.C. 755 ( 1984 )


Estate of Ford v. Commissioner , 66 T.C.M. 1507 ( 1993 )


Bermingham v. Commissioner , 67 T.C.M. 2200 ( 1994 )