This opinion cited by 86 cases:
JONES v. COMMISSIONER , 74 T.C.M. 473 ( 1997 )
Piekos v. Commissioner , 44 T.C.M. 1401 ( 1982 )
Lorvic Holdings v. Commissioner , 76 T.C.M. 220 ( 1998 )
Simco Auto. Pump Co. v. Commissioner , 78 T.C.M. 106 ( 1999 )
Geftman v. Commissioner , 72 T.C.M. 816 ( 1996 )
Jack's Maintenance Contractors, Inc. v. Commissioner , 42 T.C.M. 330 ( 1981 )
Berry Petroleum Co. v. Commissioner , 104 T.C. 584 ( 1995 )
Sauvigne v. Commissioner , 30 T.C.M. 123 ( 1971 )
O'CONNELL v. COMMISSIONER , 81 T.C.M. 1861 ( 2001 )
Katz v. Commissioner , 60 T.C.M. 991 ( 1990 )
Beaver Bolt v. Commissioner , 70 T.C.M. 1364 ( 1995 )
Estate of Rosen v. Comm'r , 91 T.C.M. 1220 ( 2006 )
D'Errico v. Comm'r , 103 T.C.M. 1802 ( 2012 )
Busch v. Commissioner , 45 T.C.M. 772 ( 1983 )
Norris v. Commissioner , 38 T.C.M. 145 ( 1979 )
Jaques v. Commissioner , 58 T.C.M. 1026 ( 1989 )
Thompson v. Commissioner , 73 T.C.M. 3169 ( 1997 )
Wasnick v. Commissioner , 51 T.C.M. 34 ( 1985 )
Fisher v. Commissioner , 54 T.C. 905 ( 1970 )
Electric & Neon, Inc. v. Commissioner , 56 T.C. 1324 ( 1971 )
