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 )