This opinion cited by 49 cases:

Levine v. Commissioner , 76 T.C.M. 731 ( 1998 )


BALOT v. COMMISSIONER , 81 T.C.M. 1409 ( 2001 )


Stein v. Commissioner , 37 T.C. 945 ( 1962 )


Singleton v. Commissioner , 64 T.C. 320 ( 1975 )


Wilson v. Commissioner , 76 T.C. 623 ( 1981 )


William Kale v. Commissioner , 1996 T.C. Memo. 196 ( 1996 )


Zipp v. Commissioner , 76 T.C.M. 682 ( 1998 )


Toushin v. Commissioner , 77 T.C.M. 2045 ( 1999 )


Stone v. Commissioner , 52 T.C.M. 264 ( 1986 )


Malandro v. Commissioner , 56 T.C.M. 1577 ( 1989 )


Anderson v. Commissioner , 69 T.C.M. 1609 ( 1995 )


Houser v. Commissioner , 70 T.C.M. 131 ( 1995 )


Raymond v. Commissioner , 61 T.C.M. 2750 ( 1991 )


Kenner v. Commissioner , 34 T.C.M. 577 ( 1975 )


Luckman v. Commissioner , 56 T.C. 1216 ( 1971 )


Dileo v. Comm'r , 96 T.C. 858 ( 1991 )


Lee v. Commissioner , 70 T.C.M. 1586 ( 1995 )


Mariani Frozen Foods, Inc. v. Commissioner , 81 T.C. 448 ( 1983 )


Estate of Deniro v. Comm'r , 60 T.C.M. 300 ( 1990 )


MANNING v. COMMISSIONER , 65 T.C.M. 2221 ( 1993 )