This opinion cited by 24 cases:
Danial Robert Martin and Christina Martin v. Commissioner , 2013 T.C. Summary Opinion 31 ( 2013 )
United Grocers, Ltd. v. United States , 186 F. Supp. 724 ( 1960 )
Griffith v. Commissioner , 35 T.C. 882 ( 1961 )
Engelhardt v. Commissioner , 58 T.C. 641 ( 1972 )
Newman v. Commissioner , 68 T.C. 494 ( 1977 )
Ali v. Comm'r , 88 T.C.M. 622 ( 2004 )
Blanchard v. United States , 424 F. Supp. 916 ( 1976 )
Herbert v. Riddell , 103 F. Supp. 369 ( 1952 )
Moore v. United States , 449 F. Supp. 163 ( 1978 )
American Nurseryman Publishing Co. v. Commissioner , 75 T.C. 271 ( 1980 )
Delehanty v. Commissioner , 36 T.C.M. 1034 ( 1977 )
Klobuchar v. Commissioner , 42 T.C.M. 973 ( 1981 )
James B. Taylor and Tevis Bennett Taylor v. Ellis Campbell, Jr., District Director of Internal Revenue , 335 F.2d 841 ( 1964 )
Beaugard v. Commissioner , 40 T.C.M. 962 ( 1980 )
Gabriel v. Commissioner , 80 T.C.M. 568 ( 2000 )
Ward v. Commissioner , 38 T.C.M. 1006 ( 1979 )
Ellis v. Commissioner , 60 T.C.M. 593 ( 1990 )
Herrmann v. Commissioner , 23 T.C.M. 429 ( 1964 )
Piel v. Commissioner , 22 T.C.M. 1818 ( 1963 )
White v. Commissioner , 47 T.C.M. 1064 ( 1984 )
