This opinion cited by 33 cases:

Benson v. Cir ( 2009 )


David W. Tice ( 2023 )


Galedrige Constr. v. Commissioner , 74 T.C.M. 1055 ( 1997 )


Estate of Knox v. Commissioner , 20 T.C.M. 642 ( 1961 )


James H. Swanson and Josephine A. Swanson v. Commissioner , 106 T.C. No. 3 ( 1996 )


Austin v. Commissioner , 73 T.C.M. 2470 ( 1997 )


Edward A. Robinson III and Diana R. Robinson v. Commissioner , 119 T.C. No. 4 ( 2002 )


Lardas v. Commissioner , 99 T.C. 490 ( 1992 )


Peat Oil & Gas Assocs. v. Commissioner , 100 T.C. 271 ( 1993 )


Central Pa. Sav. Ass'n v. Commissioner , 104 T.C. 384 ( 1995 )


Morris v. Commissioner , 25 T.C.M. 1248 ( 1966 )


Cascade Pshp. v. Commissioner , 71 T.C.M. 3226 ( 1996 )


Estate of Clack v. Commissioner , 106 T.C. 131 ( 1996 )


Swanson v. Commissioner , 106 T.C. 76 ( 1996 )


Trout v. Comm'r , 131 T.C. 239 ( 2008 )


Kelley v. Commissioner , 32 T.C. 135 ( 1959 )


Roy v. Commissioner , 54 T.C. 1317 ( 1970 )


Blake v. Comm'r , 67 T.C. 7 ( 1976 )


Bokum v. Commissioner , 94 T.C. 126 ( 1990 )


Sicard v. Commissioner , 72 T.C.M. 1082 ( 1996 )