This opinion cited by 18 cases:
Horace Foster v. Commissioner of Internal Revenue , 445 F.2d 799 ( 1971 )
Weston B. Andrews v. Commissioner of Internal Revenue , 563 F.2d 365 ( 1977 )
John Maier III v. Commissioner , 119 T.C. No. 16 ( 2002 )
Gormeley v. Comm'r , 98 T.C.M. 420 ( 2009 )
James E. Shipley and Patricia B. Shipley v. Commissioner of Internal Revenue , 572 F.2d 212 ( 1978 )
Organic Cannabis Foundation v. Cir ( 2020 )
Conovitz v. Comm'r , 39 T.C.M. 929 ( 1980 )
Hallmark Research Collective ( 2022 )
Harwood v. Commissioner , 38 T.C.M. 219 ( 1979 )
Timbron International Corporation v. Commissioner , 2019 T.C. Memo. 31 ( 2019 )
Maier v. Comm'r , 119 T.C. 267 ( 2002 )
Hollister v. Commissioner , 38 T.C.M. 139 ( 1979 )
Blanca Rivas v. Commissioner , 2020 T.C. Memo. 124 ( 2020 )
Pete James Enterprises, Inc. v. Commissioner , 37 T.C.M. 1045 ( 1978 )
Estate of McKaig v. Commissioner , 51 T.C. 331 ( 1968 )
August v. Commissioner , 54 T.C. 1535 ( 1970 )
Stone v. Commissioner , 73 T.C. 617 ( 1980 )
Abeles v. Commissioner , 91 T.C. 1019 ( 1988 )
