This opinion cited by 56 cases:
Mollet v. Commissioner , 82 T.C. 618 ( 1984 )
Barrash v. Commissioner , 54 T.C.M. 1230 ( 1987 )
Gray v. Commissioner , 73 T.C. 639 ( 1980 )
Spivey v. Commissioner , 81 T.C.M. 1117 ( 2001 )
Adams v. Comm'r , 2010 U.S. Tax Ct. LEXIS 67 ( 2010 )
Shubin v. Comm'r , 85 T.C.M. 1231 ( 2003 )
Salazar v. Commissioner , 40 T.C.M. 1265 ( 1980 )
Houghton v. Commissioner , 48 T.C. 656 ( 1967 )
Clodfelter v. Commissioner , 57 T.C. 102 ( 1971 )
Zenco Eng'g Corp. v. Commissioner , 75 T.C. 318 ( 1980 )
Frieling v. Commissioner , 81 T.C. 42 ( 1983 )
Mulvania v. Commissioner , 81 T.C. 65 ( 1983 )
McKay v. Commissioner , 89 T.C. 1063 ( 1987 )
Yusko v. Commissioner , 89 T.C. 806 ( 1987 )
Adair v. Commissioner , 51 T.C.M. 803 ( 1986 )
Keeton v. Commissioner , 74 T.C. 377 ( 1980 )
Jackson v. Commissioner , 47 T.C.M. 773 ( 1983 )
Lifter v. Commissioner , 59 T.C. 818 ( 1973 )
O'Brien v. Commissioner , 62 T.C. 543 ( 1974 )
Shelton v. Commissioner , 63 T.C. 193 ( 1974 )