This opinion cited by 24 cases:
Philip Grove and Harriet Grove v. Commissioner of Internal Revenue , 490 F.2d 241 ( 1973 )
Haley v. United States , 400 F. Supp. 111 ( 1975 )
Jon Dickinson & Helen Dickinson v. Commissioner , 2020 T.C. Memo. 128 ( 2020 )
Turner Broadcasting System, Inc. and Subsidiaries v. Commissioner , 111 T.C. No. 18 ( 1998 )
Gerald A. and Henrietta v. Rauenhorst v. Commissioner , 119 T.C. No. 9 ( 2002 )
Charles T. McCord, Jr. and Mary S. McCord, Donors v. Commissioner , 120 T.C. No. 13 ( 2003 )
Minchem Int'l v. Comm'r , 109 T.C.M. 1273 ( 2015 )
Wekesser v. Commissioner , 35 T.C.M. 936 ( 1976 )
Pityo v. Commissioner , 70 T.C. 225 ( 1978 )
Buehner v. Commissioner , 65 T.C. 723 ( 1976 )
Pittsburgh Realty Inv. Trust v. Commissioner , 67 T.C. 260 ( 1976 )
Esmark, Inc. v. Commissioner , 90 T.C. 171 ( 1988 )
James C. Nelson v. Commissioner , 2020 T.C. Memo. 81 ( 2020 )
Tracinda Corp. v. Commissioner , 111 T.C. 315 ( 1998 )
Jon Dickinson & Helen Dickinson v. Commissioner , 2020 T.C. Memo. 128 ( 2020 )
Rauenhorst v. Comm'r , 119 T.C. 157 ( 2002 )
McCord v. Comm'r , 120 T.C. 358 ( 2003 )
Reitz v. Commissioner , 61 T.C. 443 ( 1974 )
Palmer v. Commissioner , 62 T.C. 684 ( 1974 )
S. C. Johnson & Son, Inc. v. Commissioner , 63 T.C. 778 ( 1975 )
