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 1973

Litton Business Systems, Inc. v. Commissioner , 61 T.C. 367 ( 1973 )

This opinion cited by 53 cases:

Jonathan B. Geftman v. Commissioner of Internal Revenue , 154 F.3d 61 ( 1998 )

Alpert v. Comm'r , 107 T.C.M. 1366 ( 2014 )

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

PepsiCo P.R., Inc. v. Comm'r , 104 T.C.M. 322 ( 2012 )

Patrick v. Commissioner , 75 T.C.M. 1629 ( 1998 )

Charlotte Aircraft Corp. v. Commissioner , 73 T.C.M. 2283 ( 1997 )

Schenk v. Commissioner , 71 T.C.M. 2367 ( 1996 )

Fields v. Commissioner , 72 T.C.M. 675 ( 1996 )

Geftman v. Commissioner , 72 T.C.M. 816 ( 1996 )

American Underwriters v. Commissioner , 72 T.C.M. 1511 ( 1996 )

Scott Singer Installations, Inc. v. Comm'r , 112 T.C.M. 257 ( 2016 )

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

H & M, Inc. v. Comm'r , 104 T.C.M. 452 ( 2012 )

Am. Metallurgical Coal Co. v. Comm'r , 112 T.C.M. 100 ( 2016 )

Laidiaw Transp. v. Commissioner , 75 T.C.M. 2598 ( 1998 )

WEBB v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 279 ( 2001 )

Shedd v. Commissioner , 80 T.C.M. 383 ( 2000 )

Estate of Duncan v. Comm'r , 102 T.C.M. 421 ( 2011 )

Santa Monica Pictures, L.L.C. v. Comm'r , 89 T.C.M. 1157 ( 2005 )

NA Gen. P'ship v. Comm'r , 103 T.C.M. 1916 ( 2012 )