This opinion cited by 45 cases:
Hovind v. Comm'r , 104 T.C.M. 400 ( 2012 )
Estate of Lauder v. Commissioner , 68 T.C.M. 985 ( 1994 )
Metro Leasing & Dev. Corp. v. Comm'r , 119 T.C. 8 ( 2002 )
Estate of Fleming v. Commissioner , 74 T.C.M. 1049 ( 1997 )
Alma Piston Co. v. Commissioner , 35 T.C.M. 464 ( 1976 )
J.H. Rutter Rex Mfg. Co. v. Commissioner , 53 T.C.M. 1125 ( 1987 )
L. C. Bohart Plumbing & Heating Co. v. Commissioner , 64 T.C. 602 ( 1975 )
Estate of Pfohl v. Commissioner , 69 T.C. 405 ( 1977 )
Centel Communications Co. v. Commissioner , 92 T.C. 612 ( 1989 )
Perkins v. Commissioner , 92 T.C. 749 ( 1989 )
Estate of Ford v. Commissioner , 66 T.C.M. 1507 ( 1993 )
Suwannee Lumber Mfg. Co. v. Commissioner , 39 T.C.M. 572 ( 1979 )
Horstmier v. Commissioner , 46 T.C.M. 738 ( 1983 )
ESTATE OF DAVIS v. COMMISSIONER , 110 T.C. 530 ( 1998 )
Wilmont Fleming Engineering Co. v. Commissioner , 65 T.C. 847 ( 1976 )
Golconda Mining Corp. v. Commissioner , 58 T.C. 139 ( 1972 )
Intervest Enterprises, Inc. v. Commissioner , 59 T.C. 91 ( 1972 )
Coors v. Commissioner , 60 T.C. 368 ( 1973 )
Hoeme v. Commissioner , 63 T.C. 18 ( 1974 )
Doggett v. Commissioner , 66 T.C. 101 ( 1976 )