This opinion cited by 29 cases:
Copeland v. Comm'r , 108 Tax Ct. Mem. Dec. (CCH) 497 ( 2014 )
Smoker v. Comm'r , 105 T.C.M. 1389 ( 2013 )
McRitchie v. Commissioner , 27 T.C. 65 ( 1956 )
Goodstein v. Commissioner , 30 T.C. 1178 ( 1958 )
Nat Harrison Assoc., Inc. v. Commissioner , 42 T.C. 601 ( 1964 )
Don E. Williams Co. v. Commissioner , 97 S. Ct. 850 ( 1977 )
Heiner v. Mellon , 58 S. Ct. 926 ( 1938 )
United States v. Collier , 104 F.2d 420 ( 1939 )
Parks v. United States , 434 F. Supp. 206 ( 1977 )
Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. Goodstein , 267 F.2d 127 ( 1959 )
Baltimore Dairy Lunch, Inc., a Corporation v. United States , 231 F.2d 870 ( 1956 )
Leigh C. Fairbank & Barbara J. Fairbank ( 2023 )
Rameau A. and Phyllis A. Johnson v. Commissioner , 108 T.C. No. 22 ( 1997 )
donald-l-wilkerson-mary-a-wilkerson-nick-l-lusich-jacqueline-e , 655 F.2d 980 ( 1981 )
Kennard v. Wiggins , 353 Mo. 681 ( 1944 )
Weil v. United States , 180 F. Supp. 407 ( 1960 )
Jenkins v. Bitgood , 101 F.2d 17 ( 1939 )
Security-First Natlional Bank v. United States , 181 F. Supp. 911 ( 1960 )
Dillman v. McColgan , 63 Cal. App. 2d 405 ( 1944 )
Keith v. Commissioner of Internal Revenue , 139 F.2d 596 ( 1944 )
