This opinion cited by 80 cases:
Riland v. Commissioner , 79 T.C. 185 ( 1982 )
Bromley v. Commissioner , 23 T.C.M. 1936 ( 1964 )
Harper v. Commissioner , 54 T.C. 1121 ( 1970 )
Giddio v. Commissioner , 54 T.C. 1530 ( 1970 )
Eaton v. Commissioner , 43 T.C.M. 217 ( 1981 )
Lung Kuan Pao v. Commissioner , 47 T.C.M. 1711 ( 1984 )
Avedisian v. Commissioner , 53 T.C.M. 503 ( 1987 )
Hamlett v. Comm'r , 87 T.C.M. 1129 ( 2004 )
Baasch v. Commissioner , 61 T.C.M. 2240 ( 1991 )
Anastasato v. Commissioner , 49 T.C.M. 893 ( 1985 )
Stratton v. Commissioner , 54 T.C. 255 ( 1970 )
Brittingham v. Commissioner , 57 T.C. 91 ( 1971 )
Nappi v. Commissioner , 58 T.C. 282 ( 1972 )
Alexander v. Commissioner , 61 T.C. 278 ( 1973 )
Porter v. Comm'r , 130 T.C. 115 ( 2008 )
Kindred v. Commissioner , 39 T.C.M. 490 ( 1979 )
Sharon v. Commissioner , 60 T.C.M. 1319 ( 1990 )
Cenedella v. Commissioner , 21 T.C.M. 209 ( 1962 )
Ewing v. Comm'r , 122 T.C. 32 ( 2004 )
Zarnow v. Commissioner , 48 T.C. 213 ( 1967 )