This opinion cited by 31 cases:

Woodbury v. Commissioner , 49 T.C. 180 ( 1967 )


Coupe v. Comm'r , 52 T.C. 394 ( 1969 )


Estate of Meyer v. Commissioner , 58 T.C. 311 ( 1972 )


Wagensen v. Commissioner , 74 T.C. 653 ( 1980 )


U.S. Bancorp v. Commissioner , 111 T.C. 231 ( 1998 )


Crandall v. Comm'r , 2011 Tax Ct. Summary LEXIS 14 ( 2011 )


Dibsy v. Commissioner , 70 T.C.M. 918 ( 1995 )


124 Front Street, Inc. v. Commissioner , 65 T.C. 6 ( 1975 )


Halpern v. United States , 286 F. Supp. 255 ( 1968 )


T. J. Starker v. United States , 602 F.2d 1341 ( 1979 )


U.S. Bancorp and Its Consolidated Subsidiaries v. Commissioner , 111 T.C. No. 10 ( 1998 )


Donald DeCleene and Doris DeCleene v. Commissioner , 115 T.C. No. 34 ( 2000 )


Bell Lines, Inc. v. United States , 480 F.2d 710 ( 1973 )


Nixon v. Commissioner , 53 T.C.M. 1251 ( 1987 )


Fredericks v. Commissioner , 67 T.C.M. 2005 ( 1994 )


Von Muff v. Commissioner , 46 T.C.M. 1185 ( 1983 )


Anderson v. Commissioner , 49 T.C.M. 1352 ( 1985 )


Estate of Bartell v. Comm'r , 147 T.C. 140 ( 2016 )


Rutland v. Commissioner , 36 T.C.M. 40 ( 1977 )


RUTHERFORD v. COMMISSIONER , 37 T.C.M. 1851-77 ( 1978 )