This opinion cited by 329 cases:
Horner v. Commissioner , 30 T.C.M. 180 ( 1971 )
Gibson v. Commissioner , 41 T.C.M. 1484 ( 1981 )
WRAY v. COMMISSIONER , 37 T.C.M. 1849-81 ( 1978 )
Grober v. Commissioner , 31 T.C.M. 1179 ( 1972 )
Ralph W. Simmers & Son, Inc. v. Commissioner , 27 T.C.M. 739 ( 1968 )
STIVERS v. COMMISSIONER , 32 T.C.M. 1139 ( 1973 )
Rice v. Comm'r , 97 T.C.M. 1807 ( 2009 )
Garrison v. Comm'r , 100 T.C.M. 481 ( 2010 )
Myles Lorentz, Inc. v. Comm'r , 138 T.C. 40 ( 2012 )
Flood v. Comm'r , 104 T.C.M. 217 ( 2012 )
Estate of Broadhead v. Commissioner , 31 T.C.M. 951 ( 1972 )
Roy v. Commissioner , 28 T.C.M. 607 ( 1969 )
Estate of Dean v. Commissioner , 34 T.C.M. 631 ( 1975 )
De Haai v. Commissioner , 56 T.C.M. 1549 ( 1989 )
Lear Eye Clinic, Ltd. v. Commissioner , 106 T.C. No. 23 ( 1996 )
Nielson-True Partnership, True Oil Company, Tax Matters Partner v. Commissioner , 109 T.C. No. 6 ( 1997 )
Pettit v. Commissioner , 74 T.C.M. 731 ( 1997 )
Taylor v. Commissioner , 76 T.C.M. 588 ( 1998 )
New Jersey Council Of Teaching Hospitals v. Commissioner , 149 T.C. No. 22 ( 2017 )
Shane Havener & Amy E. Costa v. Commissioner , 2018 T.C. Summary Opinion 17 ( 2018 )
