This opinion cited by 54 cases:

Grossman v. Commissioner , 72 T.C.M. 845 ( 1996 )


M B & B, Inc. v. Commissioner , 1998 U.S. Tax Ct. LEXIS 62 ( 1998 )


Halpern v. Commissioner , 43 T.C.M. 346 ( 1982 )


Gardner v. Commissioner , 35 T.C.M. 1592 ( 1976 )


Thomas v. Commissioner , 54 T.C.M. 839 ( 1987 )


Broad v. Commissioner , 59 T.C.M. 997 ( 1990 )


MANNING v. COMMISSIONER , 65 T.C.M. 2221 ( 1993 )


Clements v. Commissioner , 42 T.C.M. 1144 ( 1981 )


Harder Services, Inc. v. Commissioner , 67 T.C. 585 ( 1976 )


Clary Hood, Inc. ( 2022 )


Rosenbaum v. Commissioner , 45 T.C.M. 825 ( 1983 )


Hagaman v. Commissioner , 54 T.C.M. 992 ( 1987 )


Dunwoody , 64 T.C.M. 1556 ( 1992 )


Lynch v. Commissioner , 45 T.C.M. 1125 ( 1983 )


Hagaman v. Commissioner , 60 T.C.M. 1525 ( 1990 )


Illinois Tool Works, Inc. & Subsidiaries v. Commissioner , 117 T.C. No. 4 ( 2001 )


ZHADANOV v. COMMISSIONER , 83 T.C.M. 1553 ( 2002 )


Gurpreet S. Padda & Pamela B. Kane v. Commissioner , 2020 T.C. Memo. 154 ( 2020 )


Radnay v. Commissioner , 57 T.C.M. 405 ( 1989 )


David R. Webb Co. v. Commissioner , 77 T.C. 1134 ( 1981 )