This opinion cited by 14 cases:

HAJIYANI v. COMMISSIONER , 2001 Tax Ct. Summary LEXIS 289 ( 2001 )


Boston Safe Deposit & Trust Co. v. State Tax Commission , 346 Mass. 100 ( 1963 )


KLAUE v. COMMISSIONER , 77 T.C.M. 1961 ( 1999 )


Barrett v. Commissioner , 71 T.C.M. 2863 ( 1996 )


Saadian v. Comm'r , 2012 Tax Ct. Summary LEXIS 41 ( 2012 )


Ray v. Commissioner , 61 T.C.M. 2122 ( 1991 )


Merit Tank & Body, Inc. v. Commissioner , 40 T.C.M. 368 ( 1980 )


Qureshi v. Commissioner , 53 T.C.M. 414 ( 1987 )


NEWMAN v. COMMISSIONER , 58 T.C.M. 1024 ( 1989 )


Dean v. Commissioner , 29 T.C.M. 338 ( 1970 )


Winn v. Commissioner , 34 T.C.M. 916 ( 1975 )


Poletti v. Commissioner , 25 T.C.M. 266 ( 1966 )


Sexton v. Commissioner , 48 T.C.M. 512 ( 1984 )


Hines v. Commissioner , 44 T.C.M. 1345 ( 1982 )