This opinion cited by 86 cases:
Robert Lewis Starer & Merle Ann Starer ( 2022 )
Ahlegian v. Commissioner , 34 T.C.M. 1485 ( 1975 )
Herisko v. Commissioner , 37 T.C.M. 439 ( 1978 )
Georgiou v. Commissioner , 70 T.C.M. 1341 ( 1995 )
Morgan v. Commissioner , 73 T.C.M. 2313 ( 1997 )
Sharewell, Inc. v. Commissioner , 78 T.C.M. 1190 ( 1999 )
Ruf v. Commissioner , 65 T.C.M. 2035 ( 1993 )
McDowell v. Commissioner , 33 T.C.M. 372 ( 1974 )
Nix v. Commissioner , 44 T.C.M. 105 ( 1982 )
Birnbaum & Manaker, P.C. v. Commissioner , 66 T.C.M. 1087 ( 1993 )
I.L. Constr., Inc. v. Commissioner , 57 T.C.M. 264 ( 1989 )
Freres Lumber Co. v. Commissioner , 70 T.C.M. 1549 ( 1995 )
Williams v. Commissioner , 37 T.C.M. 1270 ( 1978 )
Am. Metallurgical Coal Co. v. Comm'r , 112 T.C.M. 100 ( 2016 )
Deisher v. Commissioner , 60 T.C.M. 77 ( 1990 )
Lenzen v. Comm'r , 89 T.C.M. 1324 ( 2005 )
Shannon v. Commissioner , 35 T.C.M. 1371 ( 1976 )
Bain v. Commissioner , 57 T.C.M. 800 ( 1989 )
Boler v. Comm'r , 83 T.C.M. 1879 ( 2002 )
Helgesen Properties, Inc. v. Commissioner , 47 T.C.M. 751 ( 1983 )