This opinion cited by 62 cases:
Seymour Silverman v. Commissioner of Internal Revenue , 538 F.2d 927 ( 1976 )
Jackie L. And Janet G. McDonald v. Commissioner of Internal Revenue , 764 F.2d 322 ( 1985 )
Estate of J. E. O'connell, James O'COnnell v. Commissioner of Internal Revenue , 640 F.2d 249 ( 1981 )
North American Life and Casualty Co. v. Commissioner of Internal Revenue , 533 F.2d 1046 ( 1976 )
Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal Revenue , 272 F.3d 333 ( 2001 )
Greene v. United States , 806 F. Supp. 1165 ( 1992 )
Estate of Scott M. Hoensheid, Anne M. Hoensheid, Personal Representative and Anne M. Hoensheid ( 2023 )
Jon Dickinson & Helen Dickinson v. Commissioner , 2020 T.C. Memo. 128 ( 2020 )
Republic Plaza Properties Partnership, PFI Republic Limited, Inc., Tax Matters Partner v. Commissioner , 107 T.C. No. 7 ( 1996 )
Michael Ferguson and Valene Ferguson v. Commissioner , 108 T.C. No. 14 ( 1997 )
Alumax Inc. and Consolidated Subsidiaries v. Commissioner , 109 T.C. No. 8 ( 1997 )
Norwest Corporation and Subsidiaries v. Commissioner , 110 T.C. No. 34 ( 1998 )
Ferguson v. Commissioner , 108 T.C. 244 ( 1997 )
Sirloin Stockade, Inc. v. Commissioner , 40 T.C.M. 928 ( 1980 )
Norwest Corp. v. Comm'r , 110 T.C. 454 ( 1998 )
ESTATE OF DAVIS v. COMMISSIONER , 110 T.C. 530 ( 1998 )
Central Reserve Life Corp. v. Commissioner , 113 T.C. 231 ( 1999 )
Blake v. Commissioner , 42 T.C.M. 1336 ( 1981 )
Republic Plaza Props. Pshp. v. Commissioner , 107 T.C. 94 ( 1996 )
Waddell v. Commissioner , 86 T.C. 848 ( 1986 )
