This opinion cited by 100 cases:
Barbuto v. Commissioner , 62 T.C.M. 238 ( 1991 )
Estate of Cardulla v. Commissioner , 51 T.C.M. 1511 ( 1986 )
McDonald v. Commissioner , 40 T.C.M. 1073 ( 1980 )
Wynne v. Commissioner , 44 T.C.M. 1289 ( 1982 )
Simonelli v. Commissioner , 49 T.C.M. 469 ( 1985 )
Klein v. Commissioner , 48 T.C.M. 651 ( 1984 )
M. J. Laputka & Sons, Inc. v. Commissioner , 43 T.C.M. 177 ( 1981 )
Mahigel v. Commissioner , 46 T.C.M. 1217 ( 1983 )
Ferguson v. Comm'r , 87 T.C.M. 1189 ( 2004 )
Kattar v. Commissioner , 48 T.C.M. 629 ( 1984 )
Harker v. Commissioner , 68 T.C.M. 1272 ( 1994 )
Carr v. Commissioner , 37 T.C.M. 1695 ( 1978 )
Varano v. Commissioner , 47 T.C.M. 1311 ( 1984 )
Corrigan v. Commissioner , 67 T.C.M. 2024 ( 1994 )
Conti v. Commissioner , 64 T.C.M. 1093 ( 1992 )
Gorman v. Commissioner , 69 T.C.M. 2924 ( 1995 )
Grossman v. Commissioner , 72 T.C.M. 845 ( 1996 )
J.L. Industries, Inc. v. Commissioner , 54 T.C.M. 905 ( 1987 )
Christensen v. Commissioner , 45 T.C.M. 160 ( 1982 )
Prejean v. Commissioner , 45 T.C.M. 535 ( 1983 )