This opinion cited by 80 cases:

Richard L. and Kelly D. Robson v. Commissioner , 2000 T.C. Memo. 201 ( 2000 )


Joseph D. and Wanda S. Lunsford v. Commissioner , 117 T.C. No. 16 ( 2001 )


O'Toole v. Comm'r , 84 T.C.M. 471 ( 2002 )


Stonier v. Commissioner , 42 T.C.M. 1674 ( 1981 )


Silverman v. Comm'r , 30 T.C.M. 617 ( 1971 )


Lunsford v. Comm'r , 117 T.C. 159 ( 2001 )


Mack v. Commissioner , 32 T.C.M. 1096 ( 1973 )


Laney v. Commissioner , 74 T.C.M. 507 ( 1997 )


United Aniline Co. v. Commissioner , 21 T.C.M. 327 ( 1962 )


Cash & Lincoln Fence Co. v. Commissioner , 44 T.C.M. 110 ( 1982 )


Carr v. Commissioner , 37 T.C.M. 1695 ( 1978 )


Moore v. Commissioner , 44 T.C.M. 181 ( 1982 )


Gardner v. Commissioner , 54 T.C.M. 250 ( 1987 )


Lysek v. Commissioner , 34 T.C.M. 1267 ( 1975 )


Greenberg's Express, Inc. v. Commissioner , 62 T.C. 324 ( 1974 )


United States Holding Co. v. Commissioner , 44 T.C. 323 ( 1965 )


Variety Club Tent No. 6 Charities v. Commissioner , 74 T.C.M. 1485 ( 1997 )


McDowell v. Commissioner , 53 T.C.M. 536 ( 1987 )


STRONG v. COMMISSIONER , 81 T.C.M. 1557 ( 2001 )


Stoller v. Commissioner , 46 T.C.M. 345 ( 1983 )