This opinion cited by 51 cases:
Hintz v. Department of Revenue , 13 Or. Tax 462 ( 1996 )
RAUSH v. COMMISSIONER , 76 T.C.M. 39 ( 1998 )
Rockwood Gewanna Summerfield v. Comm'r , 2010 Tax Ct. Summary LEXIS 152 ( 2010 )
Liljeberg v. Comm'r of Internal Revenue , 907 F.3d 623 ( 2018 )
Boozer v. Commissioner , 76 T.C.M. 1027 ( 1998 )
Shelton v. Department of Revenue , 1985 Ore. Tax LEXIS 76 ( 1985 )
Minick v. Comm'r , 99 T.C.M. 1054 ( 2010 )
Robert F. Six and Ethel Merman Six, Plaintifffs-Appellants v. United States , 450 F.2d 66 ( 1971 )
Lee E. Coombs and Judy B. Coombs v. Commissioner of Internal Revenue, James C. Cox v. United States , 608 F.2d 1269 ( 1979 )
Hilyard v. Department of Revenue , 5 Or. Tax 619 ( 1974 )
Leisner v. Commissioner , 36 T.C.M. 864 ( 1977 )
Gleeson v. Commissioner , 50 T.C.M. 680 ( 1985 )
Neff v. Commissioner , 33 T.C.M. 1380 ( 1974 )
Felber v. Commissioner , 64 T.C.M. 261 ( 1992 )
Christy v. Commissioner , 65 T.C.M. 2369 ( 1993 )
Sunderam Krishnan v. Commissioner , 2019 T.C. Summary Opinion 14 ( 2019 )
Barone v. Commissioner , 85 T.C. 462 ( 1985 )
Weichlein v. Commissioner , 70 T.C.M. 1385 ( 1995 )
Levy v. Commissioner , 33 T.C.M. 969 ( 1974 )
Washburn v. Commissioner , 61 T.C.M. 2529 ( 1991 )
