This opinion cited by 42 cases:
Davis v. Comm'r , 102 T.C.M. 575 ( 2011 )
Estate of Richard R. Simplot v. Commissioner , 112 T.C. No. 13 ( 1999 )
Estate of Hendrickson v. Commissioner , 78 T.C.M. 322 ( 1999 )
Swiss Colony, Inc. v. Commissioner , 52 T.C. 25 ( 1969 )
McKenzie v. Commissioner , 59 T.C. 139 ( 1972 )
Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal Revenue , 230 F.2d 336 ( 1956 )
Estate of Borgatello v. Commissioner , 80 T.C.M. 260 ( 2000 )
John Gatling v. Commissioner of Internal Revenue , 286 F.2d 139 ( 1961 )
Joseph v. Meister, David Lewittes, Morris Lewittes, Charlotte Lewittes and Fannie Lewittes v. Commissioner of Internal Revenue , 302 F.2d 54 ( 1962 )
Jameson v. Commissioner , 77 T.C.M. 1383 ( 1999 )
Estate of Branson v. Commissioner , 78 T.C.M. 78 ( 1999 )
Babin v. Commissioner , 64 T.C.M. 1357 ( 1992 )
Klavan v. Commissioner , 66 T.C.M. 68 ( 1993 )
Adams v. Commissioner , 69 T.C.M. 2297 ( 1995 )
Scharf v. Commissioner , 32 T.C.M. 1247 ( 1973 )
Stanley Works v. Commissioner , 87 T.C. 389 ( 1986 )
Furman v. Commissioner , 75 T.C.M. 2206 ( 1998 )
Estate of Simplot v. Comm'r , 112 T.C. 130 ( 1999 )
Maples v. Commissioner , 30 T.C.M. 760 ( 1971 )
Avers v. Commissioner , 55 T.C.M. 678 ( 1988 )
