This opinion cited by 15 cases:

estate-of-robert-a-goodall-deceased-c-m-goodall-v-commissioner-of , 391 F.2d 775 ( 1968 )


Martin-Marietta Corporation v. The United States , 418 F.2d 502 ( 1969 )


Denwitty v. Commissioner , 61 T.C.M. 2035 ( 1991 )


Mackey v. Comm'r , 87 T.C.M. 1105 ( 2004 )


Beeler v. Comm'r , 98 T.C.M. 479 ( 2009 )


Rodriguez v. United States , 629 F. Supp. 333 ( 1986 )


S-K Liquidating Co. v. Commissioner , 64 T.C. 713 ( 1975 )


Midland Mortg. Co. v. Commissioner , 73 T.C. 902 ( 1980 )


Service Bolt & Nut Co. Profit Sharing Trust v. Commissioner , 78 T.C. 812 ( 1982 )


Brown v. Commissioner , 71 T.C.M. 2301 ( 1996 )


Brown v. Commissioner , 74 T.C.M. 1449 ( 1997 )


LAWLESS v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 284 ( 2001 )


Foulds v. Commissioner , 56 T.C.M. 1112 ( 1989 )


Boyer v. Comm'r , 86 T.C.M. 615 ( 2003 )


Estate of Wilbanks v. Commissioner , 94 T.C. 306 ( 1990 )