This opinion cited by 32 cases:

Forrest v. Comm'r , 100 T.C.M. 491 ( 2010 )


Brian L. and Carole J. Nahey v. Commissioner , 111 T.C. No. 13 ( 1998 )


Rohrs v. Comm'r , 2009 Tax Ct. Summary LEXIS 189 ( 2009 )


Coates v. Comm'r , 112 T.C.M. 470 ( 2016 )


Sales v. Commissioner , 37 T.C. 576 ( 1961 )


Cleveland v. Commissioner , 39 T.C. 657 ( 1963 )


William T. and Nicole L. Gladden v. Commissioner , 112 T.C. No. 15 ( 1999 )


Harold M. Koch, Bessie Koch, William L. Koch, Rose Koch, Rebecca Koch Abel, Maurice P. Koch and Daisy Koch v. United States , 264 F.2d 334 ( 1959 )


S. D. Ferguson v. Commissioner of Internal Revenue , 253 F.2d 403 ( 1958 )


David H. Schultz and Bessie Schultz v. Commissioner of Internal Revenue , 278 F.2d 927 ( 1960 )


Fred G. Meyer and Bessie Meyer, Cross-Appellants v. Commissioner of Internal Revenue, Cross-Appellee , 547 F.2d 943 ( 1977 )


Rosales v. Department of Labor & Industries , 40 Wash. App. 712 ( 1985 )


Estate of Russell Harrison Varian, Etc. v. Commissioner of Internal Revenue , 396 F.2d 753 ( 1968 )


Theodore C. Bonney v. Commissioner of Internal Revenue , 247 F.2d 237 ( 1957 )


United States v. John H. Fewell , 255 F.2d 496 ( 1958 )


Keith A. Bolles & Shelley R. Bolles v. Commissioner , 2019 T.C. Memo. 42 ( 2019 )


Nahey v. Commissioner , 111 T.C. 256 ( 1998 )


Gladden v. Comm'r , 112 T.C. 209 ( 1999 )


Robert G. Taylor, II v. Commissioner , 2019 T.C. Memo. 102 ( 2019 )


Estate of Williamson v. Commissioner , 29 T.C. 51 ( 1957 )