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 1972

Seay v. Commissioner , 58 T.C. 32 ( 1972 )

This opinion cited by 37 cases:

Frank E. & Mildred E. Rickel v. Commissioner of Internal Revenue , 900 F.2d 655 ( 1990 )

United States v. Dorothy R. Garber , 589 F.2d 843 ( 1979 )

Banks v. Commissioner , 81 T.C.M. 1219 ( 2001 )

Hess v. Commissioner , 76 T.C.M. 14 ( 1998 )

D'Amico v. Commissioner , 78 T.C.M. 783 ( 1999 )

Melani v. BD. OF HIGHER EDUC. OF CITY OF NEW YORK , 652 F. Supp. 43 ( 1986 )

Estate of Schoeneman v. Commissioner , 79 T.C.M. 2045 ( 2000 )

Gross v. Commissioner , 80 T.C.M. 648 ( 2000 )

Anderson v. Commissioner , 80 T.C.M. 657 ( 2000 )

Knevelbaard v. Commissioner , 74 T.C.M. 161 ( 1997 )

Reynolds v. Commissioner , 77 T.C.M. 1479 ( 1999 )

Gerard v. Comm'r , 86 T.C.M. 604 ( 2003 )

Bates v. Comm'r , 113 T.C.M. 1345 ( 2017 )

Smith v. Comm'r , 2014 Tax Ct. Summary LEXIS 95 ( 2014 )

Foster v. Commissioner , 71 T.C.M. 1865 ( 1996 )

MacGregor v. Comm'r , 100 T.C.M. 170 ( 2010 )

BROEDEL v. COMMISSIONER , 81 T.C.M. 1732 ( 2001 )

Amos v. Comm'r , 86 T.C.M. 663 ( 2003 )

Braden v. Comm'r , 2006 Tax Ct. Summary LEXIS 106 ( 2006 )

Hansen v. Comm'r , 97 T.C.M. 1447 ( 2009 )