This opinion cited by 49 cases:

Kenner v. Commissioner , 33 T.C.M. 1239 ( 1974 )


Ball v. Commissioner , 44 T.C.M. 863 ( 1982 )


Longstaff v. Commissioner , 55 T.C.M. 205 ( 1988 )


Estate of Sympson v. Commissioner , 67 T.C.M. 1914 ( 1994 )


Baker v. Commissioner , 67 T.C.M. 3114 ( 1994 )


Newman , 64 T.C.M. 1265 ( 1992 )


Iles v. Commissioner , 76 T.C.M. 478 ( 1998 )


Lausterer v. Commissioner , 69 T.C.M. 2247 ( 1995 )


Kale v. Commissioner , 71 T.C.M. 2854 ( 1996 )


Schlauch v. Commissioner , 63 T.C.M. 2695 ( 1992 )


Downing v. Comm'r , 86 T.C.M. 738 ( 2003 )


Deutsch v. Commissioner , 38 T.C. 118 ( 1962 )


Benitez v. Comm'r , 26 T.C.M. 474 ( 1967 )


Rosenbaum v. Commissioner , 45 T.C.M. 825 ( 1983 )


Gleave v. Comm'r , 73 T.C.M. 3066 ( 1997 )


Miller v. Commissioner , 57 T.C.M. 1419 ( 1989 )


Roth v. Commissioner , 75 T.C.M. 1624 ( 1998 )


Fields v. Commissioner , 72 T.C.M. 675 ( 1996 )


Grossman v. Commissioner , 72 T.C.M. 845 ( 1996 )


M. J. Laputka & Sons, Inc. v. Commissioner , 43 T.C.M. 177 ( 1981 )