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 )