This opinion cited by 342 cases:
Foulds v. Commissioner , 68 T.C.M. 858 ( 1994 )
Sacks v. Commissioner , 64 T.C.M. 1003 ( 1992 )
Strong v. Commissioner , 68 T.C.M. 203 ( 1994 )
German v. Commissioner , 65 T.C.M. 1931 ( 1993 )
Reliable Steel Fabricators v. Commissioner , 69 T.C.M. 3051 ( 1995 )
Estate of Auker v. Commissioner , 75 T.C.M. 2321 ( 1998 )
Vander Heide v. Commissioner , 75 T.C.M. 1588 ( 1998 )
Alsop v. Commissioner , 77 T.C.M. 2050 ( 1999 )
Parks v. Commissioner , 67 T.C.M. 1911 ( 1994 )
Salera v. Comm'r , 2004 U.S. Tax Ct. LEXIS 51 ( 2004 )
Sanz v. Commissioner , 60 T.C.M. 1160 ( 1990 )
Cole v. Comm'r , 2013 Tax Ct. Summary LEXIS 34 ( 2013 )
Osborne v. Commissioner , 68 T.C.M. 273 ( 1994 )
Pleier v. Commissioner , 60 T.C.M. 463 ( 1990 )
Zachman v. Commissioner , 78 T.C.M. 880 ( 1999 )
Cross , 64 T.C.M. 1532 ( 1992 )
Seykota v. Commissioner , 61 T.C.M. 2706 ( 1991 )
Bragg v. Commissioner , 66 T.C.M. 1047 ( 1993 )
Salem Financial, Inc. v. United States ( 2013 )
Salem Financial, Inc. v. United States ( 2013 )