This opinion cited by 23 cases:
Gerald A. and Henrietta v. Rauenhorst v. Commissioner , 119 T.C. No. 9 ( 2002 )
Estate of Carr v. Commissioner , 37 T.C. 1173 ( 1962 )
Friedman v. Commissioner , 41 T.C. 428 ( 1963 )
Tatum v. Commissioner , 46 T.C. 736 ( 1966 )
Holmes v. Commissioner , 57 T.C. 430 ( 1971 )
Peeler Realty Co. v. Commissioner , 60 T.C. 705 ( 1973 )
Sheldon v. Commissioner , 62 T.C. 96 ( 1974 )
Rauenhorst v. Comm'r , 119 T.C. 157 ( 2002 )
S. M. Friedman and Esther G. Friedman v. Commissioner of Internal Revenue , 346 F.2d 506 ( 1965 )
Hillsboro National Bank v. Commissioner , 103 S. Ct. 1134 ( 1983 )
Ben F. Parmer and Mildred Helen Parmer v. Commissioner of Internal Revenue , 468 F.2d 705 ( 1972 )
Walter R. Carrington and Ada Raye Carrington v. Commissioner of Internal Revenue , 476 F.2d 704 ( 1973 )
Clyde G. Tatum and Veta Rae Tatum v. Commissioner of Internal Revenue , 400 F.2d 242 ( 1968 )
Teofilo Evangelista and Frances Evangelista v. Commissioner of Internal Revenue , 629 F.2d 1218 ( 1980 )
Threlfall v. United States , 302 F. Supp. 1114 ( 1969 )
Estate of Aaron Levine, Deceased, Harvey Levine, and Anna Levine, Surviving Wife v. Commissioner of Internal Revenue , 634 F.2d 12 ( 1980 )
S. C. Johnson & Son, Inc. v. Commissioner , 63 T.C. 778 ( 1975 )
Estate of Backemeyer v. Comm'r , 2016 U.S. Tax Ct. LEXIS 35 ( 2016 )
Carrington v. Commissioner , 30 T.C.M. 950 ( 1971 )
Smith v. Commissioner , 26 T.C.M. 1160 ( 1967 )
