This opinion cited by 64 cases:

Warren Burnett and Emma Burnett v. Commissioner of Internal Revenue , 356 F.2d 755 ( 1966 )


Ruby Smith Stahl v. United States , 441 F.2d 999 ( 1970 )


Arland T. Keeton A.K.A. Arland Keeton & Ima Jean Keeton ( 2023 )


Mann Constr. Co. v. Commissioner , 77 T.C.M. 2098 ( 1999 )


Wales v. Commissioner , 37 T.C.M. 550 ( 1978 )


Bragg v. Commissioner , 66 T.C.M. 1047 ( 1993 )


Mills v. Commissioner , 33 T.C.M. 961 ( 1974 )


Lerma v. Commissioner , 70 T.C.M. 1540 ( 1995 )


Brown v. Commissioner , 58 T.C.M. 850 ( 1989 )


Crotty v. Commissioner , 59 T.C.M. 691 ( 1990 )


Roe v. Commissioner , 52 T.C.M. 778 ( 1986 )


Olivares v. Commissioner , 47 T.C.M. 165 ( 1983 )


Farkas v. Commissioner , 50 T.C.M. 1085 ( 1985 )


VHC, Inc. v. Comm'r , 2017 Tax Ct. Memo LEXIS 220 ( 2017 )


Levitt v. Commissioner , 70 T.C.M. 851 ( 1995 )


Barnard v. Commissioner , 22 T.C.M. 1773 ( 1963 )


Irbco Corp. v. Commissioner , 25 T.C.M. 359 ( 1966 )


Rosenberg v. Commissioner , 79 T.C.M. 1769 ( 2000 )


Bain v. Commissioner , 57 T.C.M. 800 ( 1989 )


Slater v. Commissioner , 56 T.C.M. 1135 ( 1989 )