This opinion cited by 75 cases:
Warfsman v. Commissioner , 31 T.C.M. 644 ( 1972 )
Malek v. Commissioner , 50 T.C.M. 792 ( 1985 )
Blair v. Commissioner , 41 T.C.M. 289 ( 1980 )
Anaheim Paper Mill Supplies, Inc. v. Commissioner , 37 T.C.M. 403 ( 1978 )
Cohn v. Commissioner , 50 T.C.M. 1052 ( 1985 )
McIlvoy v. Commissioner , 38 T.C.M. 987 ( 1979 )
Kersey v. Commissioner , 66 T.C.M. 1863 ( 1993 )
Paulson v. Commissioner , 29 T.C.M. 246 ( 1970 )
Stebbins v. Commissioner , 30 T.C.M. 789 ( 1971 )
Carter v. Commissioner , 39 T.C.M. 350 ( 1979 )
Joseph v. Comm'r , 90 T.C.M. 26 ( 2005 )
Wu v. Commissioner , 61 T.C.M. 2088 ( 1991 )
Love Box Co. v. Commissioner , 49 T.C.M. 479 ( 1985 )
Heffernan v. Commissioner , 39 T.C.M. 86 ( 1979 )
Kudo v. Comm'r , 76 T.C.M. 817 ( 1998 )
McElhany v. Commissioner , 42 T.C.M. 1206 ( 1981 )
Hinton v. Commissioner , 44 T.C.M. 1160 ( 1982 )
Zimmer , 64 T.C.M. 1388 ( 1992 )
Stoddard v. Commissioner , 45 T.C.M. 323 ( 1982 )
Cochran v. Commissioner , 32 T.C.M. 466 ( 1973 )