This opinion cited by 32 cases:

Sunbrock v. Commissioner , 48 T.C. 55 ( 1967 )


Matter of Kirk , 1990 Bankr. LEXIS 1082 ( 1990 )


Leon J. Toledano v. Commissioner of Internal Revenue , 403 F.2d 218 ( 1968 )


Stratton v. Commissioner , 54 T.C. 255 ( 1970 )


McGee v. Commissioner , 61 T.C. 249 ( 1973 )


McAllister v. Comm'r , 105 T.C.M. 1582 ( 2013 )


Lowe v. CIR ( 2022 )


Joseph P. Lucia v. United States of America , 474 F.2d 565 ( 1973 )


Gordon W. Kilgore v. United States , 467 F.2d 22 ( 1972 )


People v. L & M LIQUORS, INC. , 37 Ill. App. 3d 117 ( 1976 )


Francis G. Brown v. The United States , 396 F.2d 989 ( 1968 )


Langston v. Commissioner , 36 T.C.M. 1703 ( 1977 )


Afshar v. Commissioner , 41 T.C.M. 1489 ( 1981 )


Schuck v. Commissioner , 47 T.C.M. 1392 ( 1984 )


Giddio v. Commissioner , 54 T.C. 1530 ( 1970 )


Estate of Spruill v. Commissioner , 88 T.C. 1197 ( 1987 )


Melinder v. United States , 281 F. Supp. 451 ( 1968 )


Newman v. Comm'r , 111 T.C.M. 1599 ( 2016 )


Fulp v. Commissioner , 37 T.C.M. 1567 ( 1978 )


Murray v. Commissioner , 25 T.C.M. 1198 ( 1966 )