This opinion cited by 72 cases:
Stemkowski v. Commissioner , 76 T.C. 252 ( 1981 )
Farina v. Comm'r , 2009 Tax Ct. Summary LEXIS 23 ( 2009 )
Estate of Tankoos v. Comm'r , 26 T.C.M. 50 ( 1967 )
Starrett v. Commissioner , 59 T.C.M. 334 ( 1990 )
Johnson v. Comm'r , 2012 Tax Ct. Summary LEXIS 12 ( 2012 )
Sinskey v. Commissioner , 30 T.C.M. 1286 ( 1971 )
Blair v. Commissioner , 56 T.C.M. 923 ( 1988 )
Fairburn v. Commissioner , 28 T.C.M. 438 ( 1969 )
Scalley v. Commissioner , 63 T.C.M. 2238 ( 1992 )
Stern v. Commissioner , 35 T.C.M. 1061 ( 1976 )
Earle v. Commissioner , 28 T.C.M. 138 ( 1969 )
Spielbauer v. Commissioner , 75 T.C.M. 1865 ( 1998 )
Westbrook v. Comm'r , 2006 Tax Ct. Summary LEXIS 185 ( 2006 )
Bailey v. Commissioner , 44 T.C.M. 726 ( 1982 )
Callender v. Comm'r , 111 T.C.M. 1311 ( 2016 )
Morris v. Commissioner , 59 T.C.M. 923 ( 1990 )
Vernon v. Commissioner , 18 T.C.M. 851 ( 1959 )
Eder v. Commissioner , 42 T.C.M. 585 ( 1981 )
French v. Commissioner , 59 T.C.M. 966 ( 1990 )
King v. Commissioner , 40 T.C.M. 1197 ( 1980 )