This opinion cited by 23 cases:

Hall v. Comm'r , 2012 Tax Ct. Summary LEXIS 45 ( 2012 )


Thomas W. Banks v. Commissioner of Internal Revenue , 322 F.2d 530 ( 1963 )


Pridgen v. Internal Revenue , 2 F. App'x 264 ( 2001 )


Barbara M. Cornett v. Joseph A. Califano, Jr., Secretary of Health, Education and Welfare , 590 F.2d 91 ( 1978 )


Alphonse Lewis, Jr. v. Commissioner of Internal Revenue , 762 F.2d 1009 ( 1985 )


estate-of-mike-mercure-deceased-v-commissioner-of-internal-revenue-two , 448 F.2d 922 ( 1971 )


Ocean Sands Holding Corp. v. Commissioner , 41 T.C.M. 1 ( 1980 )


Nachison v. Commissioner , 41 T.C.M. 1079 ( 1981 )


Bolton v. Commissioner , 34 T.C.M. 1602 ( 1975 )


Klingler v. Commissioner , 52 T.C.M. 1475 ( 1987 )


Dahlstrom v. Commissioner , 61 T.C.M. 2863 ( 1991 )


Leeper v. Commissioner , 38 T.C.M. 655 ( 1979 )


Toledano v. Commissioner , 22 T.C.M. 984 ( 1963 )


Hendrickson v. Commissioner , 49 T.C.M. 1208 ( 1985 )


Kubik v. Commissioner , 33 T.C.M. 302 ( 1974 )


Stoller v. Commissioner , 46 T.C.M. 345 ( 1983 )


Brown v. Commissioner , 61 T.C.M. 2543 ( 1991 )


Fahy v. Commissioner , 43 T.C.M. 387 ( 1982 )


Rosenberg v. Commissioner , 33 T.C.M. 31 ( 1974 )


Meredith v. Commissioner , 49 T.C.M. 1161 ( 1985 )