This opinion cited by 181 cases:
Doyal v. Commissioner , 37 T.C.M. 1279 ( 1978 )
Khinda v. Commissioner , 48 T.C.M. 875 ( 1984 )
J. H. Anderson v. Commissioner , 7 T.C.M. 811 ( 1948 )
Diplacido v. Commissioner , 65 T.C.M. 2438 ( 1993 )
Hafer v. Commissioner , 40 T.C.M. 377 ( 1980 )
Callahan v. Commissioner , 71 T.C.M. 2103 ( 1996 )
Early v. Commissioner , 52 T.C. 560 ( 1969 )
Heckett v. Commissioner , 8 T.C. 841 ( 1947 )
Pfalzgraf v. Commissioner , 67 T.C. 784 ( 1977 )
Feinstein v. Commissioner , 11 T.C.M. 186 ( 1952 )
Krome v. Commissioner , 9 T.C.M. 178 ( 1950 )
Kenerly v. Commissioner , 34 T.C.M. 644 ( 1975 )
Christman v. Commissioner , 57 T.C.M. 538 ( 1989 )
Jenard v. Commissioner , 20 T.C.M. 346 ( 1961 )
Tank v. Commissioner , 29 T.C. 677 ( 1958 )
Axelrod v. Commissioner , 56 T.C. 248 ( 1971 )
Cornelius v. Commissioner , 56 T.C. 976 ( 1971 )
Keefer v. Commissioner , 63 T.C. 596 ( 1975 )
Au v. Commissioner , 40 T.C. 264 ( 1963 )
Lamphere v. Commissioner , 70 T.C. 391 ( 1978 )