This opinion cited by 46 cases:

Maxwell v. Commissioner , 57 T.C. 539 ( 1972 )


High Plains Agricultural Credit Corp. v. Commissioner , 63 T.C. 118 ( 1974 )


Pierce v. Commissioner , 66 T.C. 840 ( 1976 )


Hamilton v. Commissioner , 68 T.C. 603 ( 1977 )


Yancey v. Commissioner , 72 T.C. 37 ( 1979 )


McGuire v. Commissioner , 77 T.C. 765 ( 1981 )


CANSINO v. COMMISSIONER , 81 T.C.M. 1729 ( 2001 )


Reynolds v. State , 1987 Tex. App. LEXIS 8696 ( 1987 )


Godbehere v. Commissioner , 57 T.C. 349 ( 1971 )


Cook v. Commissioner , 74 T.C.M. 339 ( 1997 )


Pike-Biegunski v. Commissioner , 48 T.C.M. 219 ( 1984 )


Finn v. Commissioner , 51 T.C.M. 1654 ( 1986 )


Wells v. Commissioner , 52 T.C.M. 833 ( 1986 )


Pozgar v. Commissioner , 41 T.C.M. 149 ( 1980 )


Levinson v. Commissioner , 33 T.C.M. 1152 ( 1974 )


Radin v. Commissioner , 53 T.C.M. 1339 ( 1987 )


Cole v. Commissioner , 34 T.C.M. 680 ( 1975 )


Walsh v. Commissioner , 43 T.C.M. 41 ( 1981 )


Clark v. Commissioner , 45 T.C.M. 144 ( 1982 )


SOSKIS v. COMMISSIONER , 37 T.C.M. 1851-49 ( 1978 )