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 )