This opinion cited by 43 cases:

Rhoads v. Commissioner , 53 T.C.M. 1308 ( 1987 )


Tabbi v. Commissioner , 70 T.C.M. 836 ( 1995 )


Bolger v. Commissioner , 59 T.C. 760 ( 1973 )


Lukins v. Commissioner , 64 T.C.M. 899 ( 1992 )


Serot v. Commissioner , 68 T.C.M. 1015 ( 1994 )


Wenz v. Commissioner , 69 T.C.M. 2961 ( 1995 )


Sparks Farm, Inc. v. Commissioner , 56 T.C.M. 464 ( 1988 )


Stovall v. Commissioner , 46 T.C.M. 894 ( 1983 )


Steinmetz v. Commissioner , 32 T.C.M. 969 ( 1973 )


Berghash v. Commissioner , 43 T.C. 743 ( 1965 )


Red Carpet Car Wash, Inc. v. Commissioner , 73 T.C. 676 ( 1980 )


Hospital Corp. of America v. Commissioner , 81 T.C. 520 ( 1983 )


Strong v. Commissioner , 66 T.C. 12 ( 1976 )


Ourisman v. Commissioner , 82 T.C. 171 ( 1984 )


Preferred Properties, Inc. v. Commissioner , 35 T.C.M. 68 ( 1976 )


Morris Trusts v. Commissioner , 51 T.C. 20 ( 1968 )


Hudlow v. Commissioner , 30 T.C.M. 894 ( 1971 )


Nutt v. Commissioner , 39 T.C. 231 ( 1962 )


State-Adams Corp. v. Commissioner , 32 T.C. 365 ( 1959 )


Bass v. Commissioner , 50 T.C. 595 ( 1968 )