This opinion cited by 46 cases:

Hillyer v. Commissioner , 71 T.C.M. 2945 ( 1996 )


United States v. Fairchild Industries, Inc. , 464 F. Supp. 1285 ( 1979 )


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


Molbreak v. Commissioner , 61 T.C. 382 ( 1973 )


Barker v. Commissioner , 74 T.C. 555 ( 1980 )


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 )


The Estate of Robert B. Dupree, Robert P. Dupree, Independent v. United States , 391 F.2d 753 ( 1968 )


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


Christensen v. Commissioner , 71 T.C.M. 3137 ( 1996 )


Sassani v. Comm'r , 2012 Tax Ct. Summary LEXIS 76 ( 2012 )


Franklin B. Biggs v. Commissioner of Internal Revenue , 632 F.2d 1171 ( 1980 )


Wheeler v. Commissioner , 58 T.C. 459 ( 1972 )


Weisbart & Co., a Colorado Corporation v. First National Bank of Dalhart, Texas , 568 F.2d 391 ( 1978 )


Michael Kipling Cook v. Teresa Jane Cross ( 2010 )


Thomas Wesley Alexander & Sylvia Alexander v. Commissioner , 2014 T.C. Summary Opinion 18 ( 2014 )


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


Financial Dynamics, Ltd. v. United States , 531 F. Supp. 187 ( 1980 )