This opinion cited by 71 cases:

PNC Bancorp, Inc. v. Commissioner , 110 T.C. 349 ( 1998 )


Hassan v. Commissioner , 24 T.C.M. 316 ( 1965 )


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


Stathes v. Commissioner , 24 T.C.M. 436 ( 1965 )


Legat v. Commissioner , 24 T.C.M. 321 ( 1965 )


GREENE v. COMMISSIONER , 63 T.C.M. 2665 ( 1992 )


Barnes v. Commissioner , 52 T.C.M. 1170 ( 1986 )


Moore v. Commissioner , 45 T.C.M. 557 ( 1983 )


PNC Bancorp, Inc. Successor to First National Pennsylvania Corporation v. Commissioner , 110 T.C. No. 27 ( 1998 )


Wilkinson-Beane, Inc. v. Commissioner , 28 T.C.M. 450 ( 1969 )


Thomas Nelson, Inc. v. United States , 694 F. Supp. 428 ( 1988 )