This opinion cited by 181 cases:
Jackson v. Commissioner , 24 T.C.M. 309 ( 1965 )
Tudyman v. Commissioner , 71 T.C.M. 2950 ( 1996 )
Hovhannissian v. Commissioner , 74 T.C.M. 752 ( 1997 )
Brown v. Commissioner , 74 T.C.M. 1241 ( 1997 )
Merola v. Commissioner , 39 T.C.M. 1285 ( 1980 )
Nadler v. Commissioner , 55 T.C.M. 949 ( 1988 )
Kemp v. Commissioner , 39 T.C.M. 558 ( 1979 )
Paul v. Commissioner , 42 T.C.M. 19 ( 1981 )
Bailey v. Commissioner , 40 T.C.M. 336 ( 1980 )
SMITH v. COMMISSIONER , 38 T.C.M. 322 ( 1979 )
Cantrell v. Commissioner , 37 T.C.M. 1022 ( 1978 )
Gibbons v. Commissioner , 31 T.C.M. 949 ( 1972 )
Brush v. Commissioner , 21 T.C.M. 649 ( 1962 )
Schulenklopper v. Commissioner , 6 T.C.M. 846 ( 1947 )
McClune v. Comm'r , 2005 Tax Ct. Memo LEXIS 47 ( 2005 )
Bugnolo v. Commissioner , 30 T.C.M. 611 ( 1971 )
Scharf v. Commissioner , 32 T.C.M. 1281 ( 1973 )
O'Rourke v. Commissioner , 42 T.C.M. 25 ( 1981 )
Stewart v. Commissioner , 12 T.C.M. 921 ( 1953 )
Laurie v. Comm'r , 41 T.C.M. 1482 ( 1981 )
