This opinion cited by 32 cases:

FERREIRA v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 274 ( 2001 )


Frank's Casing Crew & Rental Tools v. Commisioner , 72 T.C.M. 611 ( 1996 )


United States v. Gutierrez-Gonzalez , 184 F.3d 1160 ( 1999 )


benedict-oil-company-a-delaware-corporation-and-benedict-i-lubell-as , 582 F.2d 544 ( 1978 )


Philip Milestone v. Green Tree Corp., a Maryland Corporation , 286 F.2d 258 ( 1961 )


Frank Sawyer Trust of May 1992, Transferee, Carol S. Parks, Trustee v. Commissioner , 133 T.C. No. 3 ( 2009 )


Ettinger, Leonard L., Trustee in Bankruptcy of John S. Milne, Inc. v. Central Penn National Bank , 634 F.2d 120 ( 1980 )


United States v. John Val Browning , 630 F.2d 694 ( 1980 )


Michele Portmann, Doing Business as Grafica, an Individual v. United States , 674 F.2d 1155 ( 1982 )


Union Equity Cooperative Exchange v. Commissioner of Internal Revenue , 481 F.2d 812 ( 1973 )


First Nat. Bank of Skokie v. Village of Skokie , 85 Ill. App. 2d 326 ( 1967 )


atlantic-richfield-company-v-walter-j-hickel-secretary-of-the-interior , 432 F.2d 587 ( 1970 )


Frank Sawyer Trust of May 1992 v. Comm'r , 133 T.C. 60 ( 2009 )


Strand v. Comm'r , 2009 Tax Ct. Summary LEXIS 103 ( 2009 )


Goldberg v. Weinberger , 411 F. Supp. 88 ( 1976 )


Deal v. Commissioner , 78 T.C.M. 638 ( 1999 )


Jason Hommel v. Commissioner , 2020 T.C. Memo. 4 ( 2020 )


Barrett v. Comm'r , 106 T.C.M. 546 ( 2013 )


Gauthier v. Commissioner , 35 T.C.M. 746 ( 1976 )


C. Blake McDowell, Inc. v. Commissioner , 71 T.C. 71 ( 1978 )