This opinion cited by 133 cases:
Waters v. Commissioner , 62 T.C.M. 778 ( 1991 )
John Hancock Life Insurance Company (U.S.A.), as Successor in Interest to John Hancock Life Insurance Company v. Commissioner , 141 T.C. No. 1 ( 2013 )
Julia R. Swords Trust, Transferee, Margaret R. Mackell, Dorothy R. Brotherton, and Julia R. Swords, Co-Trustees v. Commissioner , 142 T.C. No. 19 ( 2014 )
Pacific Sound Prod. Ltd. Partnership v. Commissioner , 65 T.C.M. 2898 ( 1993 )
Upham v. Commissioner , 57 T.C.M. 508 ( 1989 )
Ailloni-Charas v. Commissioner , 55 T.C.M. 252 ( 1988 )
Barrister Equip. Assocs. Series 115 v. Commissioner , 67 T.C.M. 2932 ( 1994 )
Hirai v. Commissioner , 48 T.C.M. 1134 ( 1984 )
Repetto v. Comm'r , 103 T.C.M. 1895 ( 2012 )
Pope v. Commissioner , 43 T.C.M. 234 ( 1981 )
Markell Co. v. Comm'r , 107 T.C.M. 1447 ( 2014 )
Compaq Computer Corporation and Subsidiaries v. Commissioner , 113 T.C. No. 17 ( 1999 )
Durham Farms 1 v. Commissioner , 79 T.C.M. 2009 ( 2000 )
Corbin West Ltd. Pshp. v. Commissioner , 77 T.C.M. 1202 ( 1999 )
Bailey v. Commissioner , 90 T.C. 558 ( 1988 )
Leonard v. Commissioner , 49 T.C.M. 644 ( 1985 )
Mortensen v. Commissioner , 49 T.C.M. 94 ( 1984 )
PELLMAN v. COMMISSION OF INTERNAL REVENUE , 55 T.C.M. 24 ( 1988 )
CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. Commissioner , 144 T.C. 161 ( 2015 )
Hulter v. Commissioner , 91 T.C. 371 ( 1988 )
