This opinion cited by 23 cases:

Reynoso v. Comm'r , 105 T.C.M. 1161 ( 2013 )


Henry C. Beck Builders, Inc. v. Commissioner , 41 T.C. 616 ( 1964 )


Millar v. Commissioner , 67 T.C. 656 ( 1977 )


Fred H. Lenway & Co. v. Commissioner , 69 T.C. 620 ( 1978 )


Estate of Levine v. Commissioner , 72 T.C. 780 ( 1979 )


Danenberg v. Commissioner , 73 T.C. 370 ( 1979 )


Smith v. Commissioner , 78 T.C. 350 ( 1982 )


Jones v. Commissioner , 70 T.C.M. 896 ( 1995 )


Estate of Delman v. Commissioner , 73 T.C. 15 ( 1979 )


Joseph B. And Josephine L. Simon v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph B. And Josephine L. Simon , 285 F.2d 422 ( 1961 )


Commissioner v. Tufts , 103 S. Ct. 1826 ( 1983 )


Curtis v. Comm'r , 2014 Tax Ct. Memo LEXIS 22 ( 2014 )


Malone v. United States , 326 F. Supp. 106 ( 1971 )


Rungrangsi v. Commissioner , 76 T.C.M. 765 ( 1998 )


Yancey Bros. Co. v. United States , 319 F. Supp. 441 ( 1970 )


Chilingirian v. Commissioner , 52 T.C.M. 606 ( 1986 )


Williams v. Commissioner , 59 T.C.M. 731 ( 1990 )


Southers v. Commissioner , 29 T.C.M. 1062 ( 1970 )


White v. Commissioner , 33 T.C.M. 330 ( 1974 )


Jackson v. Commissioner , 42 T.C.M. 1413 ( 1981 )