This opinion cited by 51 cases:

McKinley v. Commissioner , 37 T.C.M. 1769 ( 1978 )


Kalmus v. Commissioner , 39 T.C.M. 1040 ( 1980 )


Hummel v. Commissioner , 36 T.C.M. 573 ( 1977 )


McDougal v. Commissioner , 40 T.C.M. 841 ( 1980 )


Wojciechowski v. Commissioner , 61 T.C.M. 2758 ( 1991 )


Rauchwerger v. Commissioner , 41 T.C.M. 852 ( 1981 )


Romer v. Commissioner , 76 T.C.M. 8 ( 1998 )


Bullock v. Commissioner , 40 T.C.M. 238 ( 1980 )


Duke v. Commissioner , 35 T.C.M. 155 ( 1976 )


Boyd v. Comm'r , 2006 Tax Ct. Summary LEXIS 105 ( 2006 )


Leyland v. Commissioner , 34 T.C.M. 1502 ( 1975 )


Ulmer v. Commissioner , 38 T.C.M. 683 ( 1979 )


Holland v. Commissioner , 55 T.C.M. 93 ( 1988 )


Erdman v. Commissioner , 31 T.C.M. 65 ( 1972 )


Ludwig H. Brandl v. Commissioner of Internal Revenue , 513 F.2d 697 ( 1975 )


Teicher v. Commissioner , 31 T.C.M. 167 ( 1972 )


Cross v. Commissioner , 38 T.C.M. 234 ( 1979 )


Bauer v. Commissioner , 32 T.C.M. 496 ( 1973 )


Chaganti v. Comm'r , 112 T.C.M. 629 ( 2016 )


Montgomery v. Commissioner , 64 T.C. 175 ( 1975 )